The Standardization of Social-Environmental Reporting Metrics across Organizational Networks

跨组织网络社会环境报告指标的标准化

• 批准号: 2104923
• 金额: --
• 依托单位: University of Oxford
• 依托单位国家: 英国
• 项目类别: Studentship
• 财政年份: 2018
• 资助国家: 英国
• 起止时间: 2018 至 无数据
• 项目状态: 已结题
• 来源: https://gtr.ukri.org/projects?ref=studentship-2104923
• 关键词: Standardization; Social; Environmental; Reporting; Metrics

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)."

根据文献中的空白，本项目解决了两个子集的问题：1。宏观层面：组织何时、如何以及为什么在英国各行业采用ESG？组织间行动者之间的信息流动是什么？2.微观层面：ESG报告编制者和用户之间的流程、结构和主要参与者是什么？组织内部单位之间的信息流是什么？假设1：假设2：在对ESG的因果影响和政策目标的不确定性低（高）的企业中，ESG报告对管理实践的影响更大（更小）。"