Table 1.

A summary of the dynamic analysis of normativity production in sustainability reporting

Notion of normativity
Life cycle of a normStagesNorm emergence
(first phase)
Norm cascade (second phase)Internalization (third phase)
 ActorsEpistemic communitiesProfessional organizationsReporters
  Key individuals in organizationsNetworksGovernments
  Institutional entrepreneursConsultantsRegulators
Conditions to be metSocietal context and discourse around sustainability reporting
Coherent with a normative framework
Congruence with previous similar practices
Clarity with their indented purposes

Source:

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