RT info:eu-repo/semantics/doctoralThesis
T1 The constitution of non-financial reporting: agency and structure
A1 Luque Vílchez, Mercedes
A2 Universidad de Burgos. Departamento de Economía y Administración de Empresas
K1 Accounting
K1 Sustainability
K1 Regulation
K1 Agency
K1 Structure
K1 Contabilidad
K1 Sostenibilidad
K1 Regulación
K1 Agencia
K1 Estructura
K1 Contabilidad social
K1 Social accounting
K1 Indicadores socioeconómicos
K1 Economic indicators
K1 5303.05 Contabilidad Social
AB The general objective of this dissertation is to deepen theunderstanding of CSR reporting practice through the exploration ofboth social structures and agency. This dissertation includes fourinvestigations that explore and explain such question throughdifferent theoretical and methodological approaches. In particular,each of these investigations explores, respectively: (i) the influenceof state actors on non-financial reporting through processes of lawmaking and law-implementation; (ii) the influence of non-stateactors on non-financial reporting through informal rules (norms ofpractice); (iii) the influence of agency and structures in theconstitution of a particular process of non-financial reportingregulation; and (iv) the influence of organizational actors’ agency (inparticular, managers’ personal values) and organizational structurein environmental reporting. Accordingly, each chapter contains oneof these investigations. The first and second chapters, based ontheoretical insights drawn from institutional sociology andnormativity production, reveal that non-financial reporting practice(CSR reporting and assurance) seems to be explained by the agencyof a plurality of actors (state and non-state actors) and the existenceof certain reporting patterns. The third and fourth chapters, basedon theoretical insights drawn from Giddens’ structuration theory,conclude that the actors’ capacity to exercise agency in a specificcontext is determined by different structures, at both theorganizational (chapter four) and the historical, political andeconomic (chapter three) levels. Overall, this dissertation reflects onthe central aspects around which the emission of rules of practice(norms) in non-financial reporting is articulated.
YR 2018
FD 2018
LK http://hdl.handle.net/10259/9744
UL http://hdl.handle.net/10259/9744
LA eng
NO Tesis con Mención Internacional
DS Repositorio Institucional de la Universidad de Burgos
RD 07-ene-2025