The emergence of triple bottom line reporting in Spain

• Autores: Francisco Javier Husillos Carqués, Carlos Larrinaga González , María José Álvarez Gil
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 150, 2011, págs. 195-219
• Idioma: inglés
• DOI: 10.1080/02102412.2011.10779701
• Títulos paralelos:
  • La aparición y desarrollo de las memorias de sostenibilidad en España
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 8 Citas
• Resumen
  • español

    La reciente aparición en España de memorias de sostenibilidad confeccionadas por organizaciones empresariales es el contexto en el que el presente trabajo aborda el estudio de la infl uencia en la divulgación de información social y medioambiental del contexto interno y externo de las organizaciones empresariales. El estudio está cimentado sobre la conducción de entrevistas semi-estructuradas con 30 gestores involucrados en la preparación de las memorias de sostenibilidad de 20 empresas españolas. Las narrativas emanadas de las entrevistas sugieren que tanto el contexto interno (organizativo e individual), como el externo determina el desarrollo de las memorias. Uno de los principales hallazgos del estudio es la existencia de infl uencias externas e internas que al �ensamblarse� podrían fomentar o inhibir el desarrollo de las memorias de sostenibilidad.

  • English

    The emergence of triple bottom line reporting by organizations in Spain is the context in which the present work have tried to understand the infl uence of both external and internal contexts on social and environmental disclosures. The material for this study is drawn from semi-structured interviews with 30 managers of 20 Spanish organizations with responsibility for the preparation of TBL reports. The narratives provided by the interviewees suggest that internal (organizational and individual) and external contexts are both important in the explanation of social and environmental disclosure practices. One of the study�s main fi ndings is that certain assemblages of external and internal infl uences exist that can either enhance or inhibit the development of TBL reports.

• Referencias bibliográficas
  • ADAMS, C. 2002. Internal organisational factors influencing corporate, social and ethical reporting: beyond current theorising. Auditing,...
  • ADAMS, C. 2004. The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing and Accountability Journal...
  • ADAMS, C., and LARRINAGA-GONZALEZ, C. 2007. Engaging with organizations in pursuit of improved sustainability accounting and performance....
  • ADAMS, C., and NARAYANAN, V. 2007. The standardization of sustainability reporting. In: UNERMAN, J.; BEBBINGTON, J., and O'DWYER, B.,...
  • ADAMS, C. A., and MCNICHOLAS, P. 2007. Making a difference: sustainability reporting, accountability and organisational change. Accounting,...
  • ALBELDA-PÉREZ, E.; CORREA-RUIZ, C., and CARRASCO-FENECH, F. 2007. Environmental management systems as an embedding mechanism: a research note....
  • Álvarez-Etxeberría, I. 2009. Las memorias de sostenibilidad: un instrumento para la gestión de la sostenibilidad. Revista Española de Financiación...
  • ARCHEL, P.; FERNÁNDEZ, M., and LARRINAGA-GONZALEZ, C. 2008. The organizational and operational boundaries of triple bottom line reporting:...
  • ARKSEY, H., and KNIGHT, P. 1999. Interviewing for Social Scientists. Sage Publications.
  • BATEMAN, T. S., and CRANT, J. M. 1993. The proactive component of organizational behavior: a measure and correlates. Journal of Organizational...
  • BEBBINGTON, J.; GRAY, R.; THOMSON, I., and WALTERS, D. 1994. Accountant's attitudes and environmentally- sensitive accounting. Accounting...
  • BROWN, N., and DEEGAN, C. M. 1998. The public disclosure of environmental performance information - A dual test of media agenda setting theory...
  • CALVO-SANCHEZ, J.A.; GARAYAR-ERRO, A., and ÁLVAREZ-ETXEBERRIA, I. 2007. Informes de Sostenibilidad: estado del arte. Cuadernos Aragoneses...
  • CAMPBELL, D. 2003. Intra- and intersectorial effects in environmental disclosures: evidence for legitimacy theory. Business Strategy and the...
  • CAMPBELL, D., CRAVEN, B., and SHRIVES, P. 2003. Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy....
  • COLLISON, D.; LORRAINE, N., and POWER, D. 2003. An exploration of corporate attitudes to the signifi - cance of environmental information...
  • CORMIER, D., GORDON, I. M., and MAGNAN, M. 2004. Corporate environmental Disclosure: contrasting management's perceptions with Reality....
  • CRANT, J. M. 2000. Proactive behavior in organizations. Journal of Management 26(3): 435-462.
  • CZARNIAWSKA, B. (2004). Narratives in Social Science Research. London: Sage Publications.
  • DEEGAN, C., and BLOMQUIST, CH. 2006. Stakeholders influence on corporate reporting: An exploration of the interaction between WWWF-Australia...
  • DEEGAN, C., and GORDON, B. 1996. A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research...
  • DEEGAN, C.; RANKIN, M., and TOBIN, J. 2002. An examination of the corporate social and environmental disclosures of BHP from 1983-1997. A...
  • DEEGAN, C.; RANKIN, M., and VOGHT, P. 2000. Firm's disclosure reactions to major social incidents: Australian evidence. Accounting Forum...
  • DIMAGGIO, P. J. 1988. Interest and agency in institutional theory. In: ZUCKER, L. G., Ed. Institutional patterns and organizations: culture...
  • GLOBAL REPORTING INITIATIVE (GRI). 2002. Sustainability reporting guidelines. Boston.
  • GLOBAL REPORTING INITIATIVE (GRI). 2006. Sustainability reporting guidelines. Amsterdam.
  • GRAY, R. 2002a. The Social Accounting Project and Accounting, Organizations and Society: Privileging engagement, imaginings, new accountings...
  • GRAY, R. 2002b. Of messiness, systems and sustainability: towards a more social and environmental finance and accounting. British Accounting...
  • GRAY, R. 2006. Does sustainability reporting improve corporate behaviour?: Wrong question? Right time? Accounting and Business Research 36(4):...
  • GRAY, R., KOUHY, R., and LAVERS, S. 1995b. Corporate social and environmental reporting. A review of the literature and a longitudinal study...
  • GRAY, R. H. and MILNE, M. J. 2004. Towards reporting on the triple bottom line: mirages, methods and myths. In: HENRIQUES, A., and RICHARDSON,...
  • GRAY, R.; WALTERS, D. M.; BEBBINGTON, J., and THOMPSON, I. 1995a. The greening of enterprise: an exploration of the (non) role of environmental...
  • HUBERMAN, M., and MILES M. B. 1994. Data management and analysis methods. In: DENZIN, N. K., and LINCOLN, Y. S., Eds. Handbook of qualitative...
  • KUASIRIKUN, N. 2005. Attitudes to the development and implementation of social and environmental accounting in Thailand. Critical Perspectives...
  • LARRINAGA-GONZALEZ C., and BEBBINGTON, J. 2001. Accounting change or institutional appropriation?- A case study of the implementation of environmental...
  • LAWRENCE, T. B. 1999. Institutional Strategy. Journal of Management 25(2): 161-188.
  • LLENA, F.; MONEVA, J. M., and HERNÁNDEZ, B. 2007. Environmental Disclosure and compulsory accounting standards: The case of Spanish annual...
  • MAGNESS, V. 2006. Strategic posture, financial performance and environmental disclosure. An empirical test of legitimacy theory. Accounting,...
  • MILLER, W. L., and CRABTREE, B. F. 1999. Depth interviewing. In CRABTREE, B. F., and MILLER, W. L., Eds. Doing Qualitative Research. California:...
  • Moneva, J.M.; Archel, P. and Correa, C. 2006. GRI and the camoufl aging of corporate unsustainability. Accounting Forum 30(2): 121-137.
  • NEU, D.; WARSAME, H., and PEDWELL, D. 1998. Managing public impressions: environmental disclosures in annual reports. Accounting, Organizations...
  • O'DONOVAN, G. 2002. Environmental disclosures in the annual report. Extending the applicability and predictive power of legitimacy theory,...
  • O'DWYER, B. 2003. Conceptions of corporate social responsibility: the nature or managerial capture. Accounting, Auditing and Accountability...
  • O'DWYER, B. 2004. Qualitative data analysis: illuminating a Process for Transforming a 'Messy' but 'Attractive' 'Nuisance'....
  • O'DWYER, B. 2005. The construction of a social account: a case study in an overseas aid agency. Accounting Organizations and Society 30(3):...
  • O'DWYER, B. 2002. Managerial perceptions of corporate social disclosure. An Irish story. Accounting, Auditing and Accountability Journal...
  • PARKER, L. D. 2005. Social and environmental accountability research: a view form the commentary box. Accounting Auditing and Accountability...
  • PATTEN, D. M. 1992. Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory. Accounting,...
  • PATTEN, D. M. 1995. Variability in social disclosure: A legitimacy-based analysis. Advances in Public Interest Accounting 6: 273-285.
  • PATTON, M.Q. 2002. Qualitative evaluation and research methods, Third Edition, Sage, Beverly Hills, California.
  • ROBERTS, R. W. 1992. Determinants of corporate social responsibility disclosure: an application of stakeholder theory. Accounting, Organizations...
  • SMITH, J.; ADHIKARI, A., and TONDKAR, R. 2005. Exploring differences in social disclosures internationally: A stakeholder perspective. Journal...
  • THOMSON, I., and BEBBINGTON, J. 2005. Social and environmental reporting in the UK: a pedagogic evaluation. Critical Perspectives on Accounting...
  • TILT, C. A. 1994. The influence of external pressure groups on corporate social disclosure: some empirical evidence. Accounting, Auditing...
  • TINKER, A. M., and NEIMARK, M. 1987. The role of annual reports in gender and class contradictions at General Motors: 1917-1976. Accounting,...
  • ULLMANN, A. 1985. Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and...
  • WENGRAF, T. 2001. Qualitative Research Interviewing: Semi-structured, Biographical and Narratives Methods. London: Sage Publications.
  • WILMSHURST, T. D., and FROST, G. R. 2000. Corporate environmental reporting. A test of legitimacy theory. Accounting, Auditing and Accountability...
  • YIN, R. (1994). Case Study Research: Design and Methods, Second Edition, Beverly Hills, CA: Sage Publishing.