The Role of Analogy in the Institutionalization of Sustainability Reporting

@article{Etzion2010TheRO,
  title={The Role of Analogy in the Institutionalization of Sustainability Reporting},
  author={Dror Etzion and Fabrizio Ferraro},
  journal={Organization Science},
  year={2010},
  volume={21},
  pages={1092-1107}
}
We study institutional entrepreneurship in an emergent field by analyzing the case of the Global Reporting Initiative (GRI) and its efforts to purposefully institutionalize the practice of sustainability reporting. We suggest that analogies affect institutionalization processes through two mechanisms. In the early stages of institutionalization, analogy operates primarily as a normative mechanism, and adoption is driven mainly by an instrumental logic. This emphasis on similarity to existing… CONTINUE READING

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The Role of Analogy in the Institutionalization of Sustainability Reporting

Etzion, Ferraro
  • Organization Science
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