Survey study reveals coercive, normative, and mimetic pressures drive corporate sustainability disclosure across diverse industries, highlighting multi-factor institutional influences.
This study investigated managerial perceptions of the determinants of sustainability reporting in Nigeria. The rationales that managers construct around institutional pressures in relation to sustainability reporting constitute an under explored area in research. A survey research design was employed. A questionnaire was designed for the purpose of data collection and copies were administered to 81 companies in oil and gas, banking, industrial goods and consumer goods sectors in Nigeria. The results showed that corporate respondents opined that a mix of factors -coercive, normative and mimetic factors actually influence sustainability reporting of companies.
No takes yet. Share an insight, caveat, or question.
Nwobu et al. (2018) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: