2016 Fiscal Year Final Research Report
A study on sustainability reporting and corporate social evaluation
| Project/Area Number |
26380635
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kansai University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 持続可能性報告 / 正統性 / 同型化 |
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| Outline of Final Research Achievements |
In this study, we analyzed the relationship between sustainability reporting practices and corporate social evaluation, theoretically and empirically. Our conclusion is divided into three parts. First, literature on sustainability reporting employing institutional theory is increasing. Second, from institutional perspective, companies that seek to legitimate themselves may make their sustainability reports similar to the reports issued by other companies. Third, companies with high CSR reputation may be exerted pressure to be legitimate because of their visibility.
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| Free Research Field |
管理会計
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