Table 4.
Drivers of sustainability reporting.
BUSINESS DRIVERS | INSTITUTIONAL DRIVERS |
---|---|
- Board of Directors | - Legal system |
- Mission/Vision/Statement of Intent | - Economics and finance |
- Company size | - NGO Collaborations |
- Sector of belonging | - Cultural system |
- Profitability | - Technological system |
- Growth opportunity | - Education and work |
Source: Original material from the author.