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Determinants of Sustainability Reporting in the Present Institutional Context: The Case of Port Managing Bodies

Autor Personal

Geerts, Magali, Dooms, Michaël y Stas, Lara



Fecha de Publicación


Cota o Nomenclatura

Sustainability 2021, 13, 3148


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.

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