We develop a content analysis framework that uses a pattern matching technique and a priori coding of stakeholder inclusiveness and engagement, and materiality of sustainability reports. Our analysis identifies the institutional logics behind the sustainability reports of the largest 50 international hotel groups in 2014, 2018, and 2021. We find that the quantity (under 60%) of sustainability reports barely increases over the eight years, but the quality improves. While multiple logics coexist, reporting evolves from a predominant market logic towards a more stakeholder logic, which results in greater transparency and more compliance with increasingly regulated reporting requirements. A longitudinal analysis shows that materiality orientation changes first, followed by stakeholder orientation, and, finally, transparency. We exemplify the values of institutional logics to analyze the multiple and conflicting rationales for the largely subjective and ambiguous practices that shape the quality of sustainability reports.

中文翻译：

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2014年、2018年和2021年全球最大酒店集团可持续发展报告背后不断变化的制度逻辑


我们开发了一个内容分析框架，该框架使用模式匹配技术和利益相关者包容性和参与度以及可持续发展报告的重要性的先验编码。我们的分析揭示了2014年、2018年和2021年最大的50家国际酒店集团可持续发展报告背后的制度逻辑。我们发现可持续发展报告的数量（低于60%）在这八年里几乎没有增加，但质量有所提高。虽然多种逻辑并存，但报告从占主导地位的市场逻辑演变为更多利益相关者逻辑，从而提高透明度并更符合日益规范的报告要求。纵向分析表明，重要性导向首先发生变化，其次是利益相关者导向，最后是透明度。我们举例说明了制度逻辑的价值，以分析塑造可持续发展报告质量的很大程度上主观和模糊的做法的多重且相互冲突的理由。