Autori: Venuti, Marco, Paoloni, Paola, Cosentino, Antonietta
Titolo: Institutional isomorphism and quality of gender
Periodico: Financial reporting
Anno: 2024 - Fascicolo: 1 - Pagina iniziale: 27 - Pagina finale: 55

Purpose: Non-financial reporting (NFR), including gender disclosure (GD), is a tool companies use for institutional legitimisation and represents an organisational field that evolves due to regulatory and stakeholder pressure. This research uses the theoretical approach of institutional isomorphism in the context of neo-institutional theory to investigate GD?s degree of maturity (quality and homogenei-ty) in a homogeneous institutional context.




SICI: 2036-671X(2024)1<27:IIAQOG>2.0.ZU;2-8
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=75760&Tipo=Articolo PDF

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