Evidence in development of sustainability reporting: a case of a developing country
通过访谈马来西亚企业并辅以回归分析，发现制度同构的三种机制（强制、规范、模仿）均影响可持续发展报告，但仅大型种植业政府关联公司的报告量显著。
Abstract Current development in social accounting presents an interesting phenomenon. Companies are increasingly engaging in sustainability initiatives and reporting their activities in annual reports, company websites and other media of communication. Unlike previous studies, which have mainly used ex post content analysis of annual reports or other published data to study the relationship between disclosure and possible determinants, this study starts with an interview with the local preparer before the data is triangulated to determine the significant possible determinants. The interview findings are interpreted through institutional theory for possible identification of determinants. Initially, the interview findings indicate that all three mechanisms of isomorphism, the coercive, the normative and the mimetic, contribute to Malaysian company sustainability reporting. However, the regression results prove that only a government linked company in the plantation industry, which is large in size, has a significant amount of sustainability reporting. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment.