Essays about: "substantive and symbolic reporting"

Found 2 essays containing the words substantive and symbolic reporting.

1. 1. Investigating changes in sustainability disclosure quality: A study on large European auto manufacturers

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Emil Aspnäs; Marcus Bergman; [2023]
   Keywords : Sustainability reporting; automotive industry; disclosure quality; legitimacy theory; strategic legitimacy; substantive and symbolic reporting;

   Abstract : Large European auto manufacturers are responsible for being at the forefront when the industryis advancing towards a more sustainable practice. However, there is a problem with assessing companies´ sustainability performance because it can be camouflaged through low-quality reporting, preventing stakeholders from scrutinizing companies’ commitment to sustainable development. READ MORE

3. 2. Legitimation Strategies in the reporting of Negative CSR Aspects

   University essay from Högskolan Dalarna/Företagsekonomi

   Author : Bliss Ayertey; Getnet Mengesha Asrat; [2017]
   Keywords : Legitimacy; negative aspects; Corporate Social Responsibility; sustainability; non-financial reporting; voluntary disclosure; legitimation strategies; symbolic approach; substantive approach;

   Abstract : The survival of organizations is dependent upon their legitimacy since legitimacy provides them with access to valuable resources. Organizations do not possess legitimacy, but rather it is ascribed to them by the society they are in when their actions meet societal expectations. READ MORE