Detail CSR, Sustainability and the Meaning of Global Reporting for Latin American Corporations Bibliografi Author: Perez-Batres, Luis A. ; Miller, Van V. ; Pisani, Michael J. Topik: Corporate Social Responsibility; Sustainable Development; Latin America; institutional theory; punctuated equilibrium; United Nations Global Compact; Global Report Initiative Bahasa: (EN )     Penerbit: Springer     Tempat Terbit: New York    Tahun Terbit: 2010     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: art_10.1007_s10551-010-0614-y.pdf (189.64KB; 5 download) Abstract We seek to add to the Corporate Social Responsibility (CSR) and Sustainable Development (SD) literature through the empirical study of Latin American firm membership in the United Nations Global Compact (GC) and Global Report Initiative (GRI). Within an institutional-based framework, we explore through three filters – commercial, state-signaling, and distinguished peers – the impact of normative and mimetic pressures associated with GC/GRI membership. Our sample includes 207 public firms from six Latin American countries (Argentina, Brazil, Chile, Colombia, Mexico, and Peru). Our results suggest Latin American firms from countries with a greater European influence (normative pressure) are twice as likely to be enrolled in the GC/GRI. Additionally, we find that Latin American firms listed on the NYSE (mimetic pressure) are also twice as likely to sign up under the GC/GRI. Hence, the normative and mimetic pillars of institutional theory are found to be significant factors for Latin American firms adopting sustainability initiatives. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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