The Isomorphism in Sustainability Report: An Analysis of Brazilian Companies that Make Up the Dow Jones Sustainability INDEX

Abstract

Competition between organizations involves search of resources, consumers and institutional legitimacy, which may make the organizational practices become increasingly more homogeneous or isomorphic. In addition, pressures for organizations to meet, systemically, the economic, social and environmental dimensions of sustainability are increasing. In this sense, the question that motivated the research was: how does the existence of isomorphism manifests itself in sustainability reports of Brazilian companies that participate in the Dow Jones Sustainability Index? In this perspective, the objective of this study implicates in analyzing how Brazilian organizations that make up the Dow Jones Sustainability Index show susceptibility to isomorphism when preparing their sustainability reports. Regarding methodological aspects, we have used the qualitative descriptive method, with access to data in a documental form and longitudinal analysis in the 1999-2013 period. The results of this research show that the organizations studied demonstrate greater susceptibility to coercive isomorphism in drafting of their sustainability reports based on formal and informal pressures exerted, particularly as regards the disclosure of transparency-providing reports.