Journal of Business Ethics 133 (3):553-565 (2016)

Abstract
International Accountability Standards have proliferated in the last 20 years, with the UN Global Compact 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’ progress in adopting principle-based standards. Drawing on the resource-based view of the firm, we examine the direct and combined influences of different organizational resources on standard implementation as perceived by 213 Spanish GC signatories. Our results reveal that the level of firm-specific resources has a positive effect on the extent of GC principles implementation and that innovative capability and length of GC participation strengthen this effect. Contrary to our expectations, we find that the internationalization of firms does not have an effect on GC principles implementation. We discuss the implications of these findings for scholars and practicing managers.
Keywords No keywords specified (fix it)
Categories (categorize this paper)
ISBN(s)
DOI 10.1007/s10551-014-2412-4
Options
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

PhilArchive copy


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 71,436
External links

Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library

References found in this work BETA

View all 18 references / Add more references

Citations of this work BETA

Add more citations

Similar books and articles

How Global is the Global Compact?Jennifer Ann Bremer - 2008 - Business Ethics, the Environment and Responsibility 17 (3):227–244.
Institutionalizing Global Governance: The Role of the United Nations Global Compact.Andreas Rasche & Dirk Ulrich Gilbert - 2012 - Business Ethics, the Environment and Responsibility 21 (1):100-114.
Accounting Standards for Employee Stock Option Disclosure.Geoffrey Poitras - 2007 - International Journal of Business Governance and Ethics 3 (4):473-487.

Analytics

Added to PP index
2015-09-03

Total views
15 ( #701,057 of 2,520,355 )

Recent downloads (6 months)
1 ( #406,012 of 2,520,355 )

How can I increase my downloads?

Downloads

My notes