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Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.ORCID iD: 0000-0003-2417-469X
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
Kristianstad University, Faculty of Business. Kristianstad Univ, Dept Business, Kristianstad, Sweden..
Kristianstad University, Faculty of Business. Kristianstad Univ, Dept Business, Kristianstad, Sweden..
2019 (English)In: Meditari Accountancy Research, ISSN 2049-372X, Vol. 27, no 4, p. 505-533Article in journal (Refereed) Published
Abstract [en]

Purpose The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose. Design/methodology/approach Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs. Findings The findings reveal that only state ownership and corporate size significantly affect SOEs' sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures. Originality/value Accountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure.

Place, publisher, year, edition, pages
2019. Vol. 27, no 4, p. 505-533
Keywords [en]
Corporate social responsibility (CSR), Institutional logics, Global reporting initiative (GRI), Sustainability reporting, Hybrid organizations, State-owned enterprises (SOEs), Integrated reporting (IR)
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-19965DOI: 10.1108/MEDAR-07-2018-0362ISI: 000482903800002OAI: oai:DiVA.org:hkr-19965DiVA, id: diva2:1351196
Available from: 2019-09-13 Created: 2019-09-13 Last updated: 2019-09-13Bibliographically approved

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