TY - JOUR

T1 - Sustainability Reporting as a Consequence of Environmental Orientation

T2 - A Comparison of Sustainability Reporting by German Emerging Davids and Greening Goliaths

AU - Hummel, Philipp

PY - 2021

Y1 - 2021

N2 - Various studies investigate the design of corporate sustainability reporting in light of institutional theory. Whereas most of this literature examines the external factors that influence sustainability reporting, few studies focus on the internal drivers of sustainability reporting, especially the role of environmental orientation. This paper attempts to address this research gap by comparing companies with differences regarding environmental orientation. Therefore it distinguishes between companies that prioritise sustainability as business goals (Emerging Davids) and companies that use sustainability goals supplementary to their core business goals (Greening Goliaths). The paper finds differences in the sustainability reporting guidelines used by Emerging Davids and Greening Goliaths. Greening Goliaths are more likely to report according to the guidelines of the Global Reporting Initiative than Emerging Davids are. Thereby the study leads to the assumption that Greening Goliaths react more strongly to institutional pressures in terms of sustainability reporting than Emerging Davids do. This paper applies institutional theory in the context of environmental orientation and provides first insights into different institutional pressures within this field. While institutional pressures strongly influence the sustainability reporting of Greening Goliaths, they have less impact on the sustainability reporting of Emerging Davids.

AB - Various studies investigate the design of corporate sustainability reporting in light of institutional theory. Whereas most of this literature examines the external factors that influence sustainability reporting, few studies focus on the internal drivers of sustainability reporting, especially the role of environmental orientation. This paper attempts to address this research gap by comparing companies with differences regarding environmental orientation. Therefore it distinguishes between companies that prioritise sustainability as business goals (Emerging Davids) and companies that use sustainability goals supplementary to their core business goals (Greening Goliaths). The paper finds differences in the sustainability reporting guidelines used by Emerging Davids and Greening Goliaths. Greening Goliaths are more likely to report according to the guidelines of the Global Reporting Initiative than Emerging Davids are. Thereby the study leads to the assumption that Greening Goliaths react more strongly to institutional pressures in terms of sustainability reporting than Emerging Davids do. This paper applies institutional theory in the context of environmental orientation and provides first insights into different institutional pressures within this field. While institutional pressures strongly influence the sustainability reporting of Greening Goliaths, they have less impact on the sustainability reporting of Emerging Davids.

KW - Sustainability sciences, Management & Economics

UR - http://www.scopus.com/inward/record.url?scp=85092271476&partnerID=8YFLogxK

U2 - 10.1080/0969160X.2020.1830424

DO - 10.1080/0969160X.2020.1830424

M3 - Journal articles

AN - SCOPUS:85092271476

VL - 41

SP - 172

EP - 193

JO - Social and Environmental Accountability Journal

JF - Social and Environmental Accountability Journal

SN - 0969-160X

IS - 3

ER -