Sustainability rating and moral fictionalism: opening the black box of nonfinancial agencies Available to Purchase

Olivier Boiral is a Professor at the Faculty of Business Administration of Université Laval (Québec City) and holds the Canada Research Chair in the Internalization of Sustainability Practices and Organizational Accountability. Recipient of a PhD from HEC Montreal, his recent research has focused on the critical analysis of the sustainable development concept, sustainability reports concept and the implementation of international management standards. His most important papers have been published in Organization Studies, Organization Science, Long Range Planning, International Journal of Management Reviews, Business and Society and Journal of Business Ethics.

David Talbot is a Professor at the École nationale d'administration publique (ENAP) in Quebec City. Recipient of a PhD from Université Laval, his current research mainly focuses on the analysis of environmental policies and environmental disclosure in the public sector. His most important papers have been published in Journal of Business Ethics, Energy Policy and Business Strategy and the Environment.

Marie-Christine Brotherton is a Research Assistant at the Faculty of Business Administration of Université Laval (Québec City). She holds a PhD in Cellular and Molecular Biology and an MBA in Corporate Social Responsibility from Université Laval. Her recent research focuses on several CSR practices, such as the management of biodiversity issues and relationships with indigenous peoples, voluntary certifiable standards and the assurance of sustainability reports.

Iñaki Heras-Saizarbitoria (PhD, University of the Basque Country, Bilbao) is a Professor of the Department of Business Management at the University of the Basque Country in San Sebastian (Spain). His recent research has focused on the critical analysis of the adoption of management practices, such as Voluntary certifiable standards, Environmental Management practices and CSR practices. He has published several articles in international academic journals (i.e. Organization, International Journal of Management Reviews, Business Strategy and the Environment and Journal of Business Ethics).