Scientific journal paper Q1
Reporting on sustainable operations by third sector organizations: a signaling approach
Ana Simaens (Simaens, A.); Mieneke Koster (Koster, M.);
Journal Title
Public Management Review
Year (definitive publication)
2013
Language
English
Country
United Kingdom
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Web of Science®

Times Cited: 30

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Times Cited: 60

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Abstract
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.
Acknowledgements
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Keywords
Accountability,Reporting,Signalling theory,Sustainability,Third sector
  • Economics and Business - Social Sciences
  • Political Science - Social Sciences
Funding Records
Funding Reference Funding Entity
PEst-OE/EGE/UI0315/2014 Fundação para a Ciência e a Tecnologia

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