...Jacob Hörisch; Roger Leonard Burritt; Katherine L. Christ; Stefan Schaltegger Purpose This paper aims to compare the influence of different legal systems on corporate sustainability management practices. Against the background of growing internationalization of business activities, it additionally...

... recommendations and coercive requirements considering the enforcement of laws and norms in the different legal systems and to explain it in the light of the institutional theory approach. Design/methodology/approach The practices disclosed by a sample of the 20 largest companies listed on the stock exchanges...