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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 09.04.2019, 10:38 by Salomi Dimitriou, Alex Zarifis
Island 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

1

Issue

1

Pages

1 - 9

Citation

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 ICAS

Version

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

2015

Notes

This paper is in closed access.

ISBN

9789670910093

Language

en

Location

Malaysia