Article2013

Conformance and Deviance: Company Responses to Institutional Pressures for Corporate Social Responsibility Reporting

Esben Rahbek Gjerdrum Pedersen · Peter Neergaard · Janni Thusgaard Pedersen · Wencke Gwozdz

166 citations0/0 files storedBusiness Strategy and the Environment

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Social Responsibility and Sustainability

Abstract

ABSTRACT This paper analyses how large Danish companies are responding to new governmental regulation which requires them to report on corporate social responsibility (CSR). The paper is based on an analysis of 142 company annual reports required by the new Danish regulation regarding CSR reporting, plus 10 interviews with first‐time reporting companies and six interviews with companies that failed to comply with the new law. It is concluded that coercive pressures from government have an impact on CSR reporting practices. Further, the analysis finds traces of mimetic isomorphism which inspires a homogenisation in CSR reporting practices. Finally, it is argued that non‐conformance with the new regulatory requirements is not solely about conscious resistance but may also be caused by, for example, lack of awareness, resource limitations, misinterpretations, and practical difficulties. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1985Economic Action and Social Structure: The Problem of Embeddedness 1995Managing Legitimacy: Strategic and Institutional Approaches 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 1991Strategic Responses to Institutional Processes 2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility 2008“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility 2006How corporate social responsibility is defined: an analysis of 37 definitions

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