This study analyses the worldwide diffusion of the Global Reporting Initiative's (GRI) Sustainability Report in all economic sectors from 1999 to 2011. The logistic curve model (s‐shaped curve) is used to assess the current situation on both a global scale and a local scale. Additionally, instability and concentration indices are used to analyse whether the diffusion process developed in a homogeneous manner across economic sectors. Although for different reasons, close attention has been paid to the two leading sectors worldwide: the financial and energy sectors. Findings suggest that the energy sector has adopted GRI reporting in an effort to be more sustainable as it is more visible, polluting, and international. On the other hand, the financial sector could regain market credibility and attract new investors, and GRI reporting could help it to construct a new identity defined by legitimate behaviours and an improved image. The paper concludes with some reflections on the usefulness of these reports and trends. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

This article expands our understanding regarding the differences in innovative behaviour between family and non-family firms. To detect real rather than sample differences between independent family and non-family manufacturing companies in Spain, we use a matched sample methodology with data from the European Manufacturing Survey – a European cross-national survey launched in 11 countries and focused on the manufacturing sector. A Mann-Whitney U non-parametric test revealed that six out of seven measures were statistically significant between the two matched groups of companies. We found differences between family and non-family firms with regard to the role of human, social and marketing capital for innovation. These findings are of interest because some of them run contrary to conventional thinking that family firms are less innovative than non-family firms.

This study explores the combined effects of adopting sustainable practices on small tourism companies’ performance. The existing literature provides insufficient data on sustainable behaviour because most studies on environmental practices focus on larger companies in the tourism sector, and a gap exists in social practices. This study is based on a survey of 374 restaurant managers. It uses structural equation modelling to study direct links between three dimensions – quality, environmental practices and social practices – and financial performance and market success factors. Significant differences with earlier studies are found. This study suggests that proactive sustainable practices can benefit small service companies by improving competitiveness even in difficult times. Practical implications are discussed in relation to sustainable practices.