Firm Size Matters: An Empirical Investigation of Organizational Size and Ownership on Sustainability-Related Behaviors
通过对922家美国企业会计高管的调查，发现组织规模、所有权和行业与可持续发展支持机制和报告行为密切相关。
The phrase “corporate sustainability” is increasingly prevalent in both the industry press and management journals (Engardio, 2007; Montiel, 2008). Corporate sustainability pledges and reports are also increasingly prevalent, yet empirical studies on how top managers define and enact the construct are lacking. To address this deficiency, we investigate how firms define, support, and report their sustainability efforts. In a large sample ( N = 922) study of accounting executives at U.S.-based firms, we find evidence that organizational size, ownership, and industry are strongly related with support mechanisms and reporting of sustainability.