From Sustainability to Integrated Reporting: The Legitimizing Role of the CSR Manager

IF 4.2 4区 管理学 Q1 ENVIRONMENTAL STUDIES Organization & Environment Pub Date : 2019-12-01 DOI:10.1177/1086026618769487
D. Argento, F. Culasso, E. Truant
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引用次数: 45

Abstract

This article aims to explore how an individual actor, embodying the role of the institutional entrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinal and explanatory case study of an Italian listed public utility, operating in the electricity sector, which has recently implemented Integrated Reporting. Findings were analysed through the lens of institutional entrepreneurship, revealing that Integrated Reporting can be implemented through the legitimizing activities carried out by the corporate social responsibility manager. This organizational professional, with strong competences and intrinsic engagement, efficiently uses available resources and gains support from various organizational groups through intense networking. A substantial change in corporate reporting practices can influence the position of the institutional entrepreneur who originally triggered the change process. The institutional entrepreneur first moves from the periphery to the centre of the organization and then shares such central role with other organizational professionals once the change has been implemented.
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从可持续发展到综合报告:企业社会责任经理的合法角色
本文旨在探讨个体行动者如何体现机构企业家的角色,使新的公司报告实践合法化。本研究基于对意大利一家上市公用事业公司的纵向和解释性案例研究,该公司在电力部门运营,最近实施了综合报告。通过机构企业家精神的视角对研究结果进行分析,发现综合报告可以通过企业社会责任管理者开展的合法化活动来实施。该组织专业人员具有强大的能力和内在的敬业精神,能够有效地利用现有资源,并通过紧密的网络获得各种组织团体的支持。公司报告实践的重大变化可以影响最初引发变革过程的机构企业家的立场。机构企业家首先从组织的外围转移到中心,然后在变革实施后与其他组织专业人员分享这种中心角色。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
11.20
自引率
5.70%
发文量
19
期刊介绍: Organization & Environment encourages informed discussion about the social roots and consequences of environmental problems and stimulates deeper reflection on the meaning and significance of the natural world. By critically examining the impact of human production and consumption systems on the natural environment, Organization & Environment develops new perspectives on organizations that encourage environmentally sensitive reflection, inquiry, and practice.
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