Skip navigation

Contested Values and Competing Professional Claims in the Construction of Mandatory Corporate Sustainability Reporting

Contested Values and Competing Professional Claims in the Construction of Mandatory Corporate Sustainability Reporting

Monciardini, David, Conaldi, Guido ORCID: 0000-0003-3552-7307 and Baiamonte, Valentina (2018) Contested Values and Competing Professional Claims in the Construction of Mandatory Corporate Sustainability Reporting. [Working Paper] (Unpublished)

[img] PDF (Author Draft Manuscript)
24644 CONALDI_Contested_Values_and_Competing_Professional_Claims_2019.pdf - Draft Version
Restricted to Registered users only

Download (250kB) | Request a copy

Abstract

Within a decade (2008-2018) corporate social and environmental disclosure in Europe has moved from being a voluntary practice embraced by a few large companies to become a legal requirement applied by over six thousand firms. Drawing on a mixed network analysis approach and analysing data derived from interviews and documents, our study follows this socio-political transformation. It shows how different social constituencies deploy alternative – often competing – logics, values, jargon and tools to evaluate corporate social impact and performance. In particular, it explores the key role of some regulatory intermediaries (Abbott et al. 2017) in proposing alternative frameworks and contesting or legitimizing the emerging standardization of corporate social accountability.

Item Type: Working Paper
Uncontrolled Keywords: Corporate accountability; Corporate reporting; EU regulation; Regulatory intermediaries; responsible investment.
Faculty / School / Research Centre / Research Group: Faculty of Business
Faculty of Business > Department of International Business & Economics
Faculty of Business > Networks and Urban Systems Centre (NUSC)
Faculty of Business > Networks and Urban Systems Centre (NUSC) > Centre for Business Network Analysis (CBNA)
Related URLs:
Last Modified: 02 Sep 2019 15:48
URI: http://gala.gre.ac.uk/id/eprint/24644

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year

View more statistics