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The purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR).

This study uses content analysis technique to track the TCIR practices of top 100 non-financial companies listed on the Dhaka Stock Exchange. A disclosure index of 14 items is developed to capture the extent of TCIR. The authors collected the relevant data from multiple sources, such as corporate websites, monthly review reports and corporate annual reports for the year-end 2019. This study uses Poisson regression models to explore the association between institutional pressures and TCIR.

Consistent with the predictions of institutional isomorphism theory, the authors find that coercive isomorphic pressures through ownership by foreign investors, government, general public and connection with parent multinational corporations have positive associations with TCIR. The authors also find that normative pressures resulting from cross-directorships have positive influence on TCIR. The authors provide evidence of mimetic pressures through industry memberships (i.e. companies operating in technology-based industry) positively impacting TCIR. The additional analysis suggests that institutional pressures are rather associated with the extent of voluntary TICR and to a lesser extent to regulatory TICR.

To the best of the authors’ knowledge, this study is the first to show the positive impacts of coercive, normative and mimetic isomorphic pressures on TCIR in an emerging economy characterized by weak institutional environment and mixed prospects for TCIR.

The purpose of this paper is to offer a new analysis and understanding of the notion of deinstitutionalization. Deinstitutionalization of taken-for-granted practices as a natural consequence of ever-increasing entropy seems to directly contradict the major institutional thesis, namely, that over time isomorphic forces increase and, as a result, possibilities for deinstitutionalization decrease culminating in the impossibility of abandoning in highly institutionalized fields.

This paper is conceptual in nature. Oliver’s 1992 paper on deinstitutionalization is taken as a key text on the subject and as a starting point for building an alternative theory of deinstitutionalization. More broadly, institutional theory and organizational literature on diffusion/adoption are reviewed and synthesized.

The authors argue that possibilities for deinstitutionalization have been overestimated in institutional literature and offer a revisited account of deinstitutionalization vs institutional isomorphism and institutionalized vs highly diffusing-but-not-institutionalized practices. A freedom for choice between alternative practices exists during the pre-institutional stage but not when the field is already institutionalized. In contrast, institutionalized, taken-for-granted practices are immutable to any sort of functional and political pressures and they use to persist even when no technical value remains, thus deinstitutionalization on the basis of a functional dissatisfaction seems to be a paradox.

By revisiting the nature and patterns of deinstitutionalization, the paper offers a better conceptual classification and understanding of how organizations adopt, maintain and abandon organizational ideas and practices. An important task of this paper is to reduce the scope of application of deinstitutionalization theory to make it more focused and self-consistent. There is, however, still not enough volume of studies on institutional factors of practices’ abandonment in institutional literature. The authors, therefore, acknowledge that more studies are needed to further improve both the former deinstitutionalization theory and the framework.

The authors offer a solution to this theoretical inconsistency by distinguishing between truly institutionalized practices and currently popular practices (highly diffused but non-institutionalized). It is only the latter that are subject to the norms of progress that allow abandoning and replacing existing organizational activities. Deinstitutionalization theory is, thus can be applied to popular practices that are subject to reevaluation, abandonment and replacement with new optimal practices while institutions are immutable to these norms of progress. Institutions are immutable to deinstitutionalization and the deinstitutionalization of optimal practices is subject to the logic of isomorphic convergence in organizational fields. Finally, the authors revisit a traditional two-stage institutional diffusion model to explain the possibility and likelihood of abandonment during different stages of institutionalization.

The purpose of this study is to conduct a systematic review of the literature of the studies that have examined several theoretical perspectives on corporate social performance (CSP) and identify possible future research questions based on various theoretical viewpoints.

The study used systematic literature review analysis on a sample of 667 studies published in top A* and A category journals listed in the Australian Business Dean Council list. The present study derived articles between 1975 and 2023 from the SCOPUS database by using relevant keywords to identify research activities in CSP.

The findings suggest that many studies on CSP have been undertaken globally. But there is a lack of studies on various theoretical perspectives, including peer uncertainty evaluation, buyer–supplier sustainability links, the role of primary stakeholders (especially consumers, employees, suppliers and secondary stakeholders), the use of technology, firm-related heterogeneities, and the role of demographic and socio-economic factors. Future research areas are recommended.

The study investigates existing research gaps to identify possible future research questions and frameworks that can be explored to advance the research on CSP.

The research also provides implications for firms in terms of understanding diverse theoretical perspectives to develop strategies to improve a firm’s social performance.

The findings are derived from a systematic review of the literature in top-category studies that examined existing theories and frameworks in the CSP domain. This highlights the importance of other understudied complementary theories, such as complexity theory, spillover theory, critical mass theory, slack theory and so on, and related variables that can improve a firm’s social performance. Evaluation of existing theoretical perspectives is not included in other review studies.

In recent years, international bodies and public opinion have recommended that governments adopt social responsibility practices to inform and be accountable to citizens about their sustainability actions in environmental, social and economic fields (Galera et al., 2014) and restore citizens' confidence in public authorities (Crane et al., 2008; Shepherd et al., 2010). This chapter reviews the literature on measuring and reporting sustainable performance in the public sector. Analyzing 35 studies published in a period of 10 years (from 2012 to 2021), we address two specific research questions: How and to what extent have public organizations changed to integrate sustainability reporting (SR) systems? What are the enabling organizational factors in adopting SR in public organizations?

This study uses the resource-based view (RBV) and isomorphism to investigate the influence of data-based resources (i.e. bigness of data, data accessibility (DA) and data completeness (DC)) on big data analytics (BDA) use under the moderation effect of organizational culture (i.e. IT proactive climate). It also analyzes the possible relationship between BDA implementation and value creation.

The empirical validation of the research model was performed through a cross-sectional procedure to gather survey-based responses. The data obtained from a sample of 190 IT executives having relevant educational backgrounds and experienced in the field of big data and business analytics were analyzed using structural equation modeling.

BDA usage can generate significant value if supported by proper levels of DA and DC, which are benefits obtained from the bigness of data (high volume, variety and velocity of data). In addition, data-driven benefits have stronger impacts on BDA usage in firms with higher levels of IT proactive climate.

The present paper has extended the existing literature as it demonstrates facilitating characteristic of data-based resources (i.e. DA and DC) on BDA implementation which can be intensified with an established IT proactive climate in the firm. Additionally, it provides further theoretical and practical insights which are illustrated ahead.