259
Views
3
CrossRef citations to date
0
Altmetric
Original Articles

General propensity for inter-organizational environmental disclosure imitation: an international perspective

, &
Pages 360-375 | Received 14 Sep 2020, Accepted 02 Oct 2020, Published online: 16 Oct 2020

References

  • Aarstad J, Ness H, Haugland SA, Kvitastein OA. 2018. Imitation strategies and interfirm networks in the tourism industry: a structure–agency approach. J Destination Marketing Manage. 9:166–174. doi:10.1016/j.jdmm.2018.01.003.
  • Aerts W, Cormier D, Magnan M. 2006. Intra-industry imitation in corporate environmental reporting: an international perspective. J Accounting Public Policy. 25(3):299–331. doi:10.1016/j.jaccpubpol.2006.03.004.
  • Aoki M. 2001. Toward a comparative institutional analysis. Cambridge, MA: MIT press.
  • Aoki M. 2010. Corporations in evolving diversity: cognition, governance, and institutions. Oxford: Oxford University Press.
  • Barandiaran J. 2016. The authority of rules in Chile’s contentious environmental politics. Env Polit. 25(6):1013–1033. doi:10.1080/09644016.2016.1218156.
  • Beckert J. 2010. Institutional isomorphism revisited: convergence and divergence in institutional change. Soc Theory. 28(2):150–166. doi:10.1111/j.1467-9558.2010.01369.x.
  • Bi J, Sarpong D, Botchie D, Rao-Nicholson R. 2017. From imitation to innovation: the discursive processes of knowledge creation in the Chinese space industry. Technol Forecast Soc Change. 120:261–270. doi:10.1016/j.techfore.2017.01.008.
  • Boxenbaum E, Jonsson S. 2008. Chapter 2, Isomorphism, diffusion and decoupling. In: Greenwood CO R, Sahlin K, Suddaby R, editors. The Sage handbook of organizational institutionalism. p. 78–98. London: SAGE Publications Ltd.
  • Boxenbaum E, Huault I, Leca B 2016. Le tournant “materiel” dans la theorie neoinstitutionnaliste.
  • Boxenbaum E, Jonsson S. 2017. Isomorphism, diffusion and decoupling: concept evolution and theoretical challenges. Sage Handb Organ Inst. 2:79–104.
  • Brouthers LE, O’Donnell E, Hadjimarcou J. 2005. Generic product strategies for emerging market exports into triad nation markets: a mimetic isomorphism approach. J Manage Stud. 42(1):225–245. doi:10.1111/j.1467-6486.2005.00495.x.
  • Cao C, Li X, Zeng C. 2016. Board diversity, inventor collaboration, and corporate innovation. Inventor Collab Corporate Innovation. August 3.
  • Cormier D, Gomez-Gutierrez L. 2018. On the search for mimetic patterns in environmental disclosure: an international perspective. Int J Sustain Dev World Ecol. 25(7): 655–671. doi: 10.1080/13504509.2018.1439849
  • Cubilla‐Montilla MI, Galindo‐Villardón P, Nieto‐Librero AB, Vicente Galindo MP, García‐Sánchez IM. 2020. What companies do not disclose about their environmental policy and what institutional pressures may do to respect. Corporate Soc Responsibility Environ Manage. 27(3):1181–1197. doi:10.1002/csr.1874.
  • Dacin MT, Goodstein J, Scott WR. 2002. Institutional theory and institutional change: introduction to the special research forum. Acad Manage J. 45(1):45–56. doi:10.5465/amj.2002.6283388.
  • DeVilliers C, Alexander D. 2014. The institutionalisation of corporate social responsibility reporting. Br Accounting Rev. 46(2):198–212. doi:10.1016/j.bar.2014.03.001.
  • DiMaggio PJ, Powell WW. 1983. The iron cage revisited: institutional isomorphism and collective rationality in organizational fields. Am Sociol Rev. 48(2):147–160. doi:10.2307/2095101.
  • DiMaggio PJ, Powell WW. 1991. The new institutionalism in organizational analysis. Vol. 17. Chicago (IL): University of Chicago Press.
  • Donoher WJ. 2017. The multinational and the legitimation of sustainable development. Transnational Corporations. 24(3):49–60. doi:10.18356/5dbad6d9-en.
  • Drori GS. 2008. Institutionalism and globalization studies. In: The Sage handbook of organizational institutionalism. p. 449–472. London: SAGE Publications Ltd. doi: 10.4135/9781849200387.n19.
  • Enkel E, Gassmann O. 2010. Creative imitation: exploring the case of cross‐industry innovation. R&d Manage. 40(3):256–270.
  • Fortanier F, Kolk A, Pinkse J. 2011. Harmonization in CSR reporting. Manage Int Rev. 51(5):665. doi:10.1007/s11575-011-0089-9.
  • Gaba V, Terlaak A. 2013. Decomposing uncertainty and its effects on imitation in firm exit decisions. Organ Sci. 24(6):1847–1869. doi:10.1287/orsc.2013.0823.
  • Giachetti C, Lampel J, Pira SL. 2017. Red queen competitive imitation in the UK mobile phone industry. Acad Manage J. 60(5):1882–1914. doi:10.5465/amj.2015.0295.
  • Guler I, Guillén MF, Macpherson JM. 2002. Global competition, institutions, and the diffusion of organizational practices: the international spread of ISO 9000 quality certificates. Adm Sci Q. 47(2):207–232. doi:10.2307/3094804.
  • Gupta A, Misangyi VF. 2018. Follow the leader (or not): the influence of peer CEOs’ characteristics on interorganizational imitation. Strategic Manage J. 39(5):1437–1472. doi:10.1002/smj.2765.
  • Haunschild P, Chandler D. 2008. Institutional-level learning: learning as a source of institutional change. In: The Sage handbook of organizational institutionalism. p. 624–649.  London: SAGE Publications Ltd. doi: 10.4135/9781849200387.n27.
  • Haunschild P, Miner A. 1997. Modes of interorganizational imitation: the effects of outcome salience and uncertainty. Administrative science quarterly. 42 (3): 472–500.  doi:10.2307/2393735.
  • Hawn, O, Burbano V. 2018. “National Culture and Corporate Sustainability.” Academy of Management Proceedings. 1: 12471. doi:10.5465/AMBPP.2018.12471abstract
  • Henisz WJ, Delios A. 2001. Uncertainty, imitation, and plant location: japanese multinational corporations, 1990‐1996. Adm Sci Q. 46(3):443–475. doi:10.2307/3094871.
  • Higgins C, Stubbs W, Milne M. 2015. Is sustainability reporting becoming institutionalised? The role of an issues-based field. J Bus Ethics. 147(2): 309–26.
  • Juliao-Rossi JL, Andrea J, Acero P. 2019. Persistence in the imitation of innovations in products in the manufacturing industry of Colombia. Contaduría Administración. 64(1):77–78.
  • Kolk A, Kourula A, Pisani N. 2017. Multinational enterprises and the sustainable development goals: what do we know and how to proceed? Transnational Corporations. 24(3):9–32. doi:10.18356/6f5fab5e-en.
  • Lu J, Li B, Li H, Zhang Y. 2020. Sustainability of enterprise export expansion from the perspective of environmental information disclosure. J Clean Prod. 252:119839. doi:10.1016/j.jclepro.2019.119839.
  • Luo XR, Wang D, Zhang J. 2017. Whose call to answer: institutional complexity and firms’ CSR reporting. Acad Manage J. 60(1):321–344. doi:10.5465/amj.2014.0847.
  • Friedland R, Alford RR. 1991. Bringing society back in: symbols, practices, and institutional contradictions. In:: Powell WW, DiMaggio PJ, editors. The new institutionalism in organizational analysis. Chicago: University of Chicago Press. p. 232–263.
  • Hofstede G. 1991. Culture’s consequence: Software of the mind. London: McGraw-Hill.
  • Nikolaeva R. 2014. Interorganizational imitation heuristics arising from cognitive frames. J Bus Res. 67(8):1758–1765. doi:10.1016/j.jbusres.2014.03.001.
  • North DC. 2010. Understanding the process of economic change. Princeton, New Jersey: Princeton University Press.
  • Ordanini A, Rubera G, DeFillippi R. 2008. The many moods of inter-organizational imitation: A critical review. Int J Manage Rev. 10(4):375–398. doi:10.1111/j.1468-2370.2008.00233.x.
  • Ortas E, Gallego‐Alvarez I, Álvarez Etxeberria I. 2015. Financial factors influencing the quality of corporate social responsibility and environmental management disclosure: A quantile regression approach. Corporate Soc Responsibility Environ Manage. 22(6):362–380. doi:10.1002/csr.1351.
  • Posen HE, Martignoni D. 2018. Revisiting the imitation assumption: why imitation may increase, rather than decrease, performance heterogeneity. Strategic Manage J. 39(5):1350–1369. doi:10.1002/smj.2751.
  • Scott WR. 1995. Institutions and organizations. Vol. 2. Thousand Oaks (CA): Sage.
  • Scott WR. 2008. Approaching adulthood: the maturing of institutional theory. Theory Soc. 37(5):427. doi:10.1007/s11186-008-9067-z.
  • Shipilov AV, Greve HR, Rowley TJ. 2010. When do interlocks matter? Institutional logics and the diffusion of multiple corporate governance practices. Acad Manage J. 53(4):846–864. doi:10.5465/amj.2010.52814614.
  • Suchman MC. 1995. Managing legitimacy: strategic and institutional approaches. Acad Manage Rev. 20(3):571–610. doi:10.5465/amr.1995.9508080331.
  • Tang P, Fu S, Yang S. 2019. Do peer firms affect corporate social performance? J Clean Prod. 239:118080. doi:10.1016/j.jclepro.2019.118080.
  • Thornton PH, Ocasio W, Lounsbury M. 2012. The institutional logics perspective: A new approach to culture, structure, and process. Oxford, UK: Oxford University Press on Demand.
  • Thurk J. 2018. Sincerest form of flattery? Product innovation and imitation in the European automobile industry. J Ind Econ. 66(4):816–865. doi:10.1111/joie.12187.
  • Tienhaara K. 2019. NAFTA 2.0: what are the implications for environmental governance? Earth Syst Governance. 100004. doi:10.1016/j.esg.2019.100004.
  • Topple C, Donovan JD, Masli EK, Borgert T. 2017. Corporate sustainability assessments: MNE engagement with sustainable development and the SDGs. Transnational Corporations. 24(3):61–71. doi:10.18356/2ae5911c-en.
  • United Nations. 2015a. Goal 12: Ensure sustainable consumption and production patterns. Sustainable Development Goals. Accessed September 20. https://www.un.org/sustainabledevelopment/sustainable-consumption-production/
  • United Nations. 2015b. Goal 17: Revitalize the global partnership for sustainable development. Sustainable Development Goals. Accessed September 20. https://www.un.org/sustainabledevelopment/globalpartnerships/
  • Van Zanten JA, Van Tulder R. 2018. Multinational enterprises and the sustainable development goals: an institutional approach to corporate engagement. J Int Bus Policy. 1(3–4):208–233. doi:10.1057/s42214-018-0008-x.
  • Yang M, Hyland M. 2006. Who do firms imitate? A multilevel approach to examining sources of imitation in the choice of mergers and acquisitions. J Manage. 32(3):381–399. doi:10.1177/0149206305280790.
  • Zou H, Xie X, Meng X, Yang M. 2019. The diffusion of corporate social responsibility through social network ties: from the perspective of strategic imitation. Corporate Soc Responsibility Environ Manage. 26(1):186–198. doi:10.1002/csr.1670.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.