AN APPLICATION OF THE STAKEHOLDER THEORY ABSTRACT This study uses the stakeholder theory to uncover the determinants of environmental disclosures in Malaysian companies. The stakeholder theory is operationalised using Ullman’s (1985) three-dimensional framework that includesstakeholder power, strategic posture and economic performance.
6 Mar 2017 stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists Keywords: Corporate Social Responsibility; determinants of CSR disclosure of CSR disclosure (Table 2), with legitimacy the
Tzu-Kuan Chiu & Yi-Hsin Wang, 2015. "Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory," Journal of Business Ethics, Springer, vol. 129(2), pages 379-398, June. Handle: RePEc:kap:jbuset:v:129:y:2015:i:2:p:379-398 DOI: 10.1007/s10551-014-2160-5 Ullmanns’ stakeholder theory has previously been applied to explain social disclosures in general (Roberts, 1992) and is an important theory because it introduces a measure of strategy.
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Corporate social responsibility (CSR) in developing countries has recently received increasing attention, and scholars have pointed to the strong contextuality of CSR in the respective regions. The Determinants Of Corporate Social Disclosure In The Annual Reports Of Malaysian Construction Companies: An Application Of Stakeholder Theory . This study seeks to investigate the motivations that make the Malaysian construction publicly listed companies voluntarily provide social and environmental information in their annual reports. 2018-02-21 · Corporate social responsibility (CSR) is of increasing importance for the long-term success of corporations. Extending existing literature this paper explores corporate identity as important determinant for CSR disclosure.
Analysis of a scientific article on international hotel chains.
In the last decades, the social responsibility of business has been a growing source of mobilization by public and private actors and debate among scholars. The objective of this analysis is twofold. First, it aims at complementing the literature on the economic and institutional determinants of companies’ commitment on this issue.
Nyckelord: Företags samhällsansvar, CSR, hållbarhet, Dow Jones Waddock & Graves (1997) - The corporate social performance– The determinants of corporate reactions to environmental CSR: A stakeholder theory approach. disclosure and the cost of equity capital: The initiation of corporate av A Nguyen · 2014 — Keywords. Sustainability reporting, GRI, factor, business economics Figur 5: Lépineux, F (2005): Stakeholder Theory, society and social cohesion, Vol.5 No.2.
positively related to corporate social responsibility disclosure while leverage was found to orientation, as it focus on the potential determinants of CSR disclosure practices by Application of stakeholder theory to the quantity a
The sample comprised 47 Islamic banks in 14 countries and the data related to the dependent (Islamic banks social disclosures) variable DETERMINANTS OF CORPORATE SOCIAL. RESPONSIBILITY DISCLOSURE: AN APPLICATION OF STAKEHOLDER THEORY ROBIN W. ROBERTS. Farhan Falih Ahmad F0316034 Mutiarafah F0316072 Risha Trihadini F0316090 Abstrak Kurangnya dukungan teoritikal untuk desain model yang menjelaskan kegiatan Corporate Social Responsibility (CSR) mendukung Ullmann (Academy of management review, 1985, pp.
540-577) untuk
Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies Justyna Dyduch 1 ID and Joanna Krasodomska 2,* ID 1 Department of Economics, Finance and Environmental Management, AGH University of Science and Technology, Gramatyka 10, 30-067 Krakow, Poland; jdyduch@zarz.agh.edu.pl
First, it uses a quantitative analysis to test the determinants of CSR disclosure in Bulgaria for the first time. Second, it is based upon four theories, stakeholder, legitimacy, agency and signaling theory, which are also tested in the context of Bulgarian companies.
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Accounting, Organizations and Society, 31 (4-5), 343-372. Elijido-Ten, E. (2004). “Determinants of environmental disclosure in a developing country: an application of stakeholder theory”. View 1 RMK Kel. 2 Metopen.docx from ACCOUNTING 12 at Muhammadiyah University of Surakarta. REVIEW: Roberts R. W. (1992), ‘Determinant of Corporate Social Responsibility Disclosure: An Application This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012.
Subjects/Keywords: R & D-disclosure; Cost of equity; Regulation; Company size; Subjects/Keywords: Industry; economic crisis; determinants; capital structure; liquidity; Subjects/Keywords: Audit deregulation; cost; audit; benefit; stakeholder; sustainability reporting; Global reporting initiative; share price; shareholder;
Avhandlingar om ACCOUNTABILITY RESPONSIBILITY. Institutionalisation of corporate social responsibilities : synergies between the practices of regulatory theory; stakeholder; disclosure; corporate governance; accountability; Employee responsibility – Conceptualization, validation, determinants, and outcomes.
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services, making headway in the use of people-centric public governance practices. Open government data: Enabling policy maturity and sustainability . All surveyed OECD countries require stakeholder engagement for the The framework can be used as a theoretical lens to compare indicators that would otherwise.
Roberts}, journal={Accounting Organizations and Society}, year={1992}, volume={17}, pages Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol.
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Corporate social responsibility disclosure, environmental rating, human rights rating, legitimacy theory, stakeholder theory, Management of enterprises, Företagsledning, management language Swedish id 1976744 date added to LUP 2011-05-30 00:00:00 date last changed 2012-04-02 18:55:17
. 22 agency, legitimacy, and stakeholder theory.