The purpose of this article is to explore the role of instruments in the transformation of institutional logics and their associated practices at the micro level. Based on an ethnographic study, this article compares two working groups — one responsible for equity and the other for...

Purpose: The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a management innovation that merges financial and non-financial reporting. Design/methodology/approach: A...

This article aims to examine the role of objects in the transformation of logics (Thornton & Ocasio, 2008) at the practice level. In particular, it explores how financial actors use, transform and are constrained by their ‘market devices' – defined as a range of instruments, models and tools...

This dissertation explores the mechanisms of institutional change in practice. The institutional change under study relates to the progressive penetration of Socially Responsible Investment (SRI) criteria into conventional investment funds, a phenomenon which appeared during the 2000s, known as...

Cet article étudie l'évolution des formes et des objectifs de l'Investissement socialement responsable (ISR) aux États-Unis et en Europe des années 1920 jusqu'à nos jours. En s'intéressant à la fois aux fondements théoriques et aux caractéristiques des fonds ISR au cours du temps, il...