Organisational dynamics of environmental/sustainability reportinga case for structure and agency of collective actors
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Universidad Pablo de Olavide
info
ISSN: 0210-2412
Año de publicación: 2019
Volumen: 48
Número: 4
Páginas: 406-429
Tipo: Artículo
Otras publicaciones en: Revista española de financiación y contabilidad
Resumen
Este trabajo explica una iniciativa de investigación sobre una empresa eléctrica española para analizar el proceso dinámico de estructuración llevado a cabo para desarrollar el informe medioambiental/de sostenibilidad como parte de un proyecto más amplio de gestión medioambiental/de sostenibilidad de la compañía. El estudio responde así a los recientes llamamientos que subrayan la necesidad de avanzar la teoría de la estructuración y de realizar investigaciones en contabilidad de carácter cualitativo, contextual e intervencionista. Para ello, se profundiza en las estructuras de legitimación, significación y dominación desarrolladas para responder a las presiones institucionales así como en la agencia de actores colectivos como el departamento de contabilidad o el departamento de gestión medioambiental/sostenibilidad.
Información de financiación
The author would like to thank the reviewers, Carlos Larrinaga and Jesse Dillard for their helpful comments. I am also grateful for the financial support received from Ministry of Industry and Competitiveness, FEDER and Junta de Castilla y Le?n (ECO2015-65782-P and BU058P17) and Junta de Andaluc?a (SEJ-111).Financiadores
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- SEJ-111
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- ECO2015-65782-P
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