The Standardization of Social-Environmental Reporting Metrics across Organizational Networks

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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 intraorganizationalunits?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)."