ABSTRACT

This paper examines the determinants of the general propensity toward inter-organizational imitation of environmental disclosure. We approach inter-organizational imitation as the vector for change in similarity within four embedded institutional reference levels, i.e., the international level (across all firms from the six countries), the international industry level, the country level, and the industry level within a country. Our sample comprises firms from six countries, three of which are from countries within the same free-trade agreement and the other from disparate countries not linked by such an agreement. Results show that the uncertainty in a firm’s country is positively linked to environmental disclosure inter-organizational imitation at each reference level. Furthermore, the similarity existing within a reference group and the cultural diversity on corporate boards of the imitating firm are negatively linked to environmental disclosure imitation. Finally, our results show that firms imitate the environmental disclosure of firms from other countries and industries more than those of their own country and industry. These results provide enhance our understanding of institutional contexts’ role in the evolution and diffusion of environmental disclosure practices.

摘要

本文研究了组织间模仿环境披露的一般倾向的决定因素。我们将组织间的模仿作为四个嵌入式机构参考水平（即国际水平（横跨六个国家的所有公司），国际行业水平，国家水平和行业水平）内相似性变化的向量。国家。我们的样本包括来自六个国家的公司，其中三个来自同一自由贸易协议中的国家，另一个来自与该协议没有联系的不同国家。结果表明，在每个参考水平上，公司所在国家/地区的不确定性与组织内部环境披露之间的模仿正相关。此外，参照组内部存在的相似性以及模仿公司的公司董事会中的文化多样性与模仿环境披露负相关。最后，我们的结果表明，与其他国家和行业的公司相比，企业更喜欢模仿其他国家和行业的公司的环境披露。这些结果使我们加深了对机构环境在环境披露实践的演变和传播中的作用的理解。