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Institutional Isomorphism and CSR Reporting of Small and Medium Sized Enterprises
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.ORCID iD: 0000-0003-2952-7327
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.ORCID iD: 0000-0002-5043-6289
Uppsala universitet.
Handelns Forskningsinstitut.
2023 (English)Report (Other academic)
Abstract [en]

In this paper, we investigate the direct and indirect effects of the EU-wide mandatory CSR reporting reform (2014/95/EU). We argue and find that, in addition to direct effects, coercive pressure also has spillover effects. An example of such a spillover effect of coercive pressure due to the reform is the change in reporting behavior of firms not subject to the reform, i.e., not directly coerced by the regulation. We exploit the Swedish implementation of the reform as a natural experiment to test our hypotheses and find that firms coerced by the reform increase their CSR reporting by 3.5 issues on average. However, firms not coerced by the regulation but close to being regulated increase their CSR reporting by 5.2 issues. As such, firms close to being regulated change their behavior more at the time of the reform than do those that are actually regulated. We also find that the spillover effects are significantly higher for low than high prereform reporters. On the other hand, the direct effects on low prereform reporters are insignificant. Together, the results refine our understanding of the institutionalization process of CSR reporting in a mandatory setting. The results are robust for various model specifications and provide useful insights for regulators and managers. 

Place, publisher, year, edition, pages
Institute of Retail Economics , 2023. , p. 46
Keywords [en]
SMEs, CSR, NFRD, Isomorphism, Natural experiment, Manufacturing industry
National Category
Business Administration
Research subject
Intelligent Industry
Identifiers
URN: urn:nbn:se:hig:diva-42207OAI: oai:DiVA.org:hig-42207DiVA, id: diva2:1769200
Available from: 2023-06-16 Created: 2023-06-16 Last updated: 2023-06-16Bibliographically approved

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https://hfi.se/wp-content/uploads/2023/05/HFI-WP-27.pdf

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Huq, Asif MHartwig, Fredrik

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf