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

Manuel Branco, Catarina Delgado () and Carla Marques ()
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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
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DOI: 10.1007/s11846-017-0233-4

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