How do sustainability reports from the Nordic and the Mediterranean European countries compare

Manuel Branco, Catarina Delgado () and Carla Marques ()
Additional contact information
Carla Marques: University of Porto

Review of Managerial Science, 2018, vol. 12, issue 4, No 3, 917-936

Abstract: Abstract This study investigates the sustainability reporting practices of companies based in the Nordic and the Mediterranean European countries for the period 2013–2015. Its purpose is to analyse to what extent, if any, are there differences in these practices. It seeks to capture the influence of national institutions and firm specific characteristics in sustainability reporting. Non-parametric statistics are used to analyse some factors which influence disclosure, namely country, industry affiliation, type of property, listing status and size. In accordance with the theoretical frame used, that of the varieties of capitalism approach, findings suggest that in general companies from Mediterranean European countries present higher levels of engagement with the Global Reporting Initiative.

Keywords: Mediterranean countries; Nordic countries; Sustainability reporting (search for similar items in EconPapers)
JEL-codes: M14 M4 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://link.springer.com/10.1007/s11846-017-0233-4 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:rvmgts:v:12:y:2018:i:4:d:10.1007_s11846-017-0233-4

Ordering information: This journal article can be ordered from
http://www.springer.com/business/journal/11846

DOI: 10.1007/s11846-017-0233-4

Access Statistics for this article

Review of Managerial Science is currently edited by R. Ewert and W. Kürsten

More articles in Review of Managerial Science from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().