What Determines Principle-Based Standards Implementation? Reporting on Global Compact Adoption in Spanish Firms
International Accountability Standards have proliferated in the last 20 years, with the UN Global Compact (GC) as the most widely accepted principle-based standard catalyzing voluntary participation by firms. This study aims to improve understanding about the factors that determine companies’ progre...
| Authors: | ; ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2016
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| In: |
Journal of business ethics
Year: 2016, Volume: 133, Issue: 3, Pages: 553-565 |
| Further subjects: | B
Resource-based view of the firm (RBV)
B Innovative capability B Internationalization B Corporate social responsibility (CSR) B International Accountability Standards B Spain B Global Compact (GC) |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |