Municipally owned enterprises (MOEs) are showing interest in sustainability reporting. To understand how institutional pressures influence non-financial disclosures, we undertook a multiple case study involving three comparable municipal water utilities from different contexts and applied the institutional logics perspective. The comparative approach demonstrates how their sustainability reporting is slightly sensitive to national institutional settings. The findings reveal how the market, state, community, and professions logics drive MOE disclosures. The analysis also suggests that MOEs disclose their commitment to social and environmental responsibilities and promote collaboration. Finally, Carroll's pyramid reveals how MOEs disclose the most economical content.
File in questo prodotto:
Non ci sono file associati a questo prodotto.