Joining the un global compact in spain: an institutional Aproach

Ainhoa garayar Erro and José antonio Calvo Sánchez

Revista de Contabilidad - Spanish Accounting Review, 2012, vol. 15, issue 2, 311-355

Abstract: The aim of this study is to analyse the incentives for Spanish organisations that have adopted a voluntary code of conduct such as the United Nations Global Compact – GC. In the light of the sociological approach of neoinstitutional theory, we sought to determine the main isomorphic processes that result from joining the GC and factors of the institutional field that might undermine the legitimacy of organisations participating in this voluntary initiative.

Keywords: social responsibility; voluntary codes of conduct; United Nations Global Compact; spanish case study; motivations; institutional factors; institutional theory; multiple correspondence analysis; clustering; responsabilidad social; códigos voluntarios; Pacto Mundial de Naciones Unidas; estudio de caso español; motivaciones; factores institucionales; teoría institucional; análisis de correspondencias múltiple; análisis de clasificación automática (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:15:y:2012:i:2:p:311-355

DOI: 10.1016/S1138-4891(12)70047-X

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