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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 [Working Paper] (Unpublished)

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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 / Department / 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
Selected for GREAT 2016: None
Selected for GREAT 2017: None
Selected for GREAT 2018: None
Selected for GREAT 2019: None
URI: http://gala.gre.ac.uk/id/eprint/24644

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