The Standardization of Social-Environmental Reporting Metrics across Organizational Networks
Lead Research Organisation:
University of Oxford
Department Name: Socio-Legal Studies Centre
Abstract
Following the gaps in the literature, this project addresses two sub-sets of questions:
1. Macro-level: When, how, and why do organisations adopt ESG across British industries?
What are the information flows between inter-organizational actors?
2. Micro-level: What are the processes, structures, and main actors within and between a preparer and a user of ESG reports? What are the information flows between intraorganizational
units?
Hypothesis 1: ESG is more deeply (superficially) adopted in industries where uncertainty about causal effects and policy objectives about ESG are low (high).
Hypothesis 2: ESG reporting influences management practices more (less) in companies in which uncertainty about causal effects and policy objectives about ESG are low (high)."
1. Macro-level: When, how, and why do organisations adopt ESG across British industries?
What are the information flows between inter-organizational actors?
2. Micro-level: What are the processes, structures, and main actors within and between a preparer and a user of ESG reports? What are the information flows between intraorganizational
units?
Hypothesis 1: ESG is more deeply (superficially) adopted in industries where uncertainty about causal effects and policy objectives about ESG are low (high).
Hypothesis 2: ESG reporting influences management practices more (less) in companies in which uncertainty about causal effects and policy objectives about ESG are low (high)."