Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach
基于制度理论，分析了309家公司中传统可持续性报告与综合报告的决定因素差异，发现投资者保护法、就业保护法、市场协调强度、所有权集中度等国家层面因素对报告选择有显著影响。
ABSTRACT The aim of this study is to analyze similarities and differences between companies with traditional sustainability reporting (TSR) and those that publish integrated reports. Based on institutional theory we identify potential determinants of integrated reporting (IR) and test their relevance empirically in a sample of 309 companies. Our analysis shows that IR companies are different from TSR companies with regard to several country‐level determinants. In particular, investor and employment protection laws, the intensity of market coordination and ownership concentration, the level of economic, environmental and social development, the degree of national corporate responsibility and the value system of the country of origin proved to be relevant. Based on these results, both implications for practice and future studies are derived. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.