Journal
PUBLIC MANAGEMENT REVIEW
Volume 15, Issue 7, Pages 1040-1062Publisher
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
DOI: 10.1080/14719037.2012.757350
Keywords
Accountability; reporting; signalling theory; sustainability; third sector
Categories
Funding
- Fundação para a Ciência e a Tecnologia [PEst-OE/EGE/UI0315/2014] Funding Source: FCT
Ask authors/readers for more resources
Awareness of (un)sustainable operations is increasingly researched in the for-profit and government sectors, but little is known about the third sector. Still, these not-for-profit organizations are challenged by progressive accountability requirements and increasingly they seem to be responding to these demands through sustainability reporting. In this paper, we explore sustainability reporting by third sector organizations (TSOs) in the context of signalling theory; a useful theoretical lens to explore organizational reports as a signal to stakeholders. Using a document analysis, we explore twenty-three TSOs to discover what they are signalling, to whom, and whether different organizations send different messages.
Authors
I am an author on this paper
Click your name to claim this paper and add it to your profile.
Reviews
Recommended
No Data Available