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Social actors and institutional carriers in small island states: Examining the role of partnerships in influencing organisations’ approach towards environmental disclosure
conference contribution
posted on 2019-04-09, 10:38 authored by Salomi Dimitriou, Alex ZarifisIsland societies are states with distinct inherent characteristics and vulnerabilities. Their features are important
constraints in the development and adaption of actions towards environmental disclosure. Since 1992,
international bodies and institutions have been emphasising the importance of international cooperation and
partnerships for helping island societies overcome their inherent obstacles and engage in environmental matters
and consequently environmental disclosure. Although international bodies and institutions have been pointing out
the importance of studying island societies for many years, in academic research it remains relatively unexplored.
This research adopts neo-institutional theory and Scott’s theoretical framework on institutional carriers to examine
the role of partnerships in imposing institutional carriers and influencing organisational behaviour towards
environmental disclosure. The study examines island societies that have been cooperating through partnerships
with large developed countries. Social actors are analysed at three levels, partnerships being one of them, (a)
transnational through the European Union, (b) societal through domestic society and politics, and (c) the
organisational field through industrial sectors, in an attempt to examine the role of social actors in shaping the
structure of organisations and ascertain their interaction in diffusing institutional carriers for environmental
disclosure. Qualitative content analysis was used to examine and interpret semi-structured face-to-face interviews
with private and public sector organisations and the governmental environment representative.
History
School
- Business and Economics
Department
- Economics
Published in
International Conference on Accounting Studies (ICAS)Volume
1Issue
1Pages
1 - 9Citation
DIMITRIOU, S. and ZARIFIS, A., 2015. Social actors and institutional carriers in small island states: Examining the role of partnerships in influencing organisations’ approach towards environmental disclosure. IN: Ahmi, A., Saidin, S.Z. and Yusof, N.Z.M. (eds.) Proceedings of the International Conference on Accounting Studies (ICAS) 2015, Johor Bahru, Johor, Malaysia, 17-20th Aug, pp. 39-47.Publisher
© the Authors. Published by ICASVersion
- VoR (Version of Record)
Publisher statement
This work is made available according to the conditions of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) licence. Full details of this licence are available at: https://creativecommons.org/licenses/by-nc-nd/4.0/Publication date
2015Notes
This paper is in closed access.ISBN
9789670910093Publisher version
Language
- en