The institutionalisation of mining company sustainability disclosures

Show simple item record De Villiers, Charl Johannes Low, Mary Samkin, Grant 2015-01-27T05:26:21Z 2015-01-27T05:26:21Z 2014-12
dc.description.abstract This paper reports the analyses of the social and environmental disclosures of listed South African mining companies and compares the disclosures of larger companies with those of smaller companies using several different categories of comparison. The prior literature suggests that larger companies almost invariably disclose more social and environmental information due to their greater visibility. The expected differences are found in social disclosures, but not in environmental disclosures. An institutional theory framework explains these unexpected environmental disclosure findings. Specifically, normative isomorphism, usually driven by professionalization, becomes more prominent when a field reaches maturity and the field of corporate environmental disclosures among mining companies has reached a level of maturity and professionalization causing disclosures to be similar. These similarities have now reached the stage where small companies disclose the same amount of environmental information, in the same general format, as large companies. en_ZA
dc.description.librarian hb2015 en_ZA
dc.description.uri en_ZA
dc.identifier.citation De Villiers, CJ, Low, M & Samkin, G 2014, 'The institutionalisation of mining company sustainability disclosures', Journal of Cleaner Production, vol. 84, pp. 51-58. en_ZA
dc.identifier.issn 0959-6526 (print)
dc.identifier.issn 1879-1786 (online)
dc.identifier.other 10.1016/j.jclepro.2014.01.089
dc.language.iso en en_ZA
dc.publisher Elsevier en_ZA
dc.rights © 2014 Elsevier Ltd. All rights reserved. Notice : this is the author’s version of a work that was accepted for publication in Journal of Cleaner Production. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Journal of Cleaner Production, vol. 84, pp. 51-58, 2014. doi : 10.1016/j.jclepro.2014.01.089. en_ZA
dc.subject Sustainability disclosure en_ZA
dc.subject Sustainability reporting en_ZA
dc.subject CSR disclosure en_ZA
dc.subject Environmental disclosure en_ZA
dc.subject Social disclosure en_ZA
dc.subject Mining en_ZA
dc.subject Institutionalisation en_ZA
dc.subject Corporate social responsibility (CSR) en_ZA
dc.title The institutionalisation of mining company sustainability disclosures en_ZA
dc.type Postprint Article en_ZA

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