The aim of this work is to reply to the following research question: “How is it possible to analyze sustainability reporting implementation in the research case using institutional theory?” So we want to study how the process of adopting the sustainability report for profit enterprise translates into the mission, the governance and accountability. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the literature regarding institutional theory and sustainability report building on the work of Larrinaga - Gonzàlez (2007) who is viewing one open space of research in the field of relationship between Institutional Theory and change. The inductive method is based on the analysis of a research case related to an Italian multi-utility company (SGR Group). The research case is focused on two enterprises of the SGR Group, one Italian and one Bulgarian that is named CityGas. The analysis carried out has enabled us to focus on some features of the sustainability process started by the company in Italy and in Bulgaria, and to interpret it as the challenge launched by the Group to contribute to create, through its own activities, a civil economy which is typical of the corporate culture of responsibility and sustainable market economy built on the civil corporation.

Implementing sustainability reporting in SGR Group Italy and Bulgaria: challenges of transition from “greenwashing” to relational change using institutional theory

DEL BALDO, MARA;
2012-01-01

Abstract

The aim of this work is to reply to the following research question: “How is it possible to analyze sustainability reporting implementation in the research case using institutional theory?” So we want to study how the process of adopting the sustainability report for profit enterprise translates into the mission, the governance and accountability. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the literature regarding institutional theory and sustainability report building on the work of Larrinaga - Gonzàlez (2007) who is viewing one open space of research in the field of relationship between Institutional Theory and change. The inductive method is based on the analysis of a research case related to an Italian multi-utility company (SGR Group). The research case is focused on two enterprises of the SGR Group, one Italian and one Bulgarian that is named CityGas. The analysis carried out has enabled us to focus on some features of the sustainability process started by the company in Italy and in Bulgaria, and to interpret it as the challenge launched by the Group to contribute to create, through its own activities, a civil economy which is typical of the corporate culture of responsibility and sustainable market economy built on the civil corporation.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11576/2532778
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