Abstract
Research on the practice of sustainability reporting that is specifically focused on the approach applied by port authorities (or port managing bodies—PMBs) and based on surveys as a data collection method, is very limited. Most research consists of single-case studies, only partly covers the different dimensions related to the implementation of sustainability reporting, or is based on content analysis. This paper offers a multidimensional approach of the concept of sustainability reporting based on a global survey yielding 97 complete and valid answers of PMBs. A binomial logistic regression has been conducted to identify those organizational characteristics, whether or not under the control of the PMB, that have the largest explanatory power when it comes to the adoption of the practice of sustainability reporting. The research results present new variables compared to the findings of previous studies, such as proximity to a city, the history of data gathering, and the presence of environmental/social certifications. Furthermore, this paper also investigates how these organizational characteristics are interlinked with external, contextual forces by making use of Institutional Theory. By combining organizational characteristics with information on the institutional environment in which the PMB operates, a more complete image is obtained. The results of this analysis show that myriad different institutional pressures are in play when it comes to having influence over the decision making of PMBs with regard to the adoption of sustainability reporting. Furthermore, several prominent associations between one of the isomorphisms and certain organizational characteristics can be observed.
Highlights
Across industries and geographies, stakeholder pressures have created an environment in which a successful corporate strategy is defined by, and dependent on, the integration of strategic objectives related to environmental and social challenges for which organizations are held accountable
It is the first study to generate broader institutional insights based on the real answers of port managers and link these with the results of a regression analysis in order to maximally reveal the driving mechanisms behind sustainability reporting in the port sector
This study investigates, on a global scale, the dynamics of organizational characteristics and contextual factors that would positively/negatively influence the practice of sustainability reporting by port managing bodies
Summary
Stakeholder pressures have created an environment in which a successful corporate strategy is defined by, and dependent on, the integration of strategic objectives related to environmental and social challenges for which organizations are held accountable. In response to this overall greater awareness and concern about an organization’s activity and related positive and/or negative effects, businesses have engaged in various sustainability initiatives, e.g., sustainability reporting, to monitor and tackle the existing issues. The field of accounting for more integrated performance has been developed, in particular that of sustainability reporting, which goes beyond financial/economic reporting, to
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