Purpose: The study explores how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.Design/Methodology: 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective.Findings: SRMs’...

Purpose The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish better-quality sustainability reports than others and why some reporters experience improvements in the quality of...