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  1. 1. All That Glitters Is Not Gold: An exploratory study into converging and diverging stakeholders perceptions of sustainability reporting

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Seline van de Wouw; Natali Bremer; [2020]
    Keywords : Sustainability reporting; EU Dir 2014 95; Global Reporting Initiative; Stakeholder theory; Stakeholder salience; Institutional theory; Isomorphic pressures; Normativity; Business and Economics;

    Abstract : Purpose: The purpose of this thesis is to critically explore how a regulatory, community and organizational stakeholder perceive their role in the context of sustainability reporting as well as identify convergence and divergence between these different stakeholder perceptions. Methodology: We chose a qualitative-abductive approach to our case study of sustainability reporting by interviewing three stakeholders representing three different stakeholder perspectives. READ MORE