The influence of the institutional environment on the transfer of sustainability reporting

Abstract

Drawing from a qualitative case study with multiple embedded units of a UK-based MNC in the information systems’ industry I investigate how the distinctive national institutions of a market based capitalism (MBC), continental European economy (CEE), state led market economy (SLME), social democratic economy (SDE) and hierarchical market economy (HME), interact with the coercive, normative and mimetic isomorphic pressures, specific to the organisational field in which foreign subsidiaries operate.