Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory. Accounting, Organizations and Society, 17(6), 595–612.

“Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry”. 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”.

Determinants of corporate social responsibility disclosure an application of stakeholder theory

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. An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure. It is found that firm leverage and firm liquidity are the key determinants that significantly influence the corporate voluntary disclosure in a transition economy. DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: AN APPLICATION OF STAKEHOLDER THEORY.

We find crucial differences between the determinants of CSR disclosure in developed and developing countries. In developed countries, the concerns of specific stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists and the media are considered very important in Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol.

The Determinants Of Corporate Social Disclosure In The Annual Reports Of Malaysian Construction Companies: An Application Of Stakeholder Theory: นักวิจัย: Gembri, Abdulmunaem .S. M. คำค้น: TH1-9745 Building construction: หน่วยงาน: Universiti Sains Malaysia, Malaysia: ผู้ร่วมงาน:-

Based on the agency theory, stakeholder theory, and previous literature, the determinants are selected. An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure.

Ulf Sternhufvud. Today, many textile companies use long supply chains over large distances while the Corporate Social Responsibility, social responsibility, code of conduct Arriving at an acceptable formulation of stakeholder theory. Determinants of corporate social responsibility disclosure: an.

Determinants of corporate social responsibility disclosure an application of stakeholder theory

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. An unweighted disclosure index is used to measure the extent of voluntary disclosure; after that, a multivariate analysis is steered to reconnoiter the key determinants of voluntary disclosure. It is found that firm leverage and firm liquidity are the key determinants that significantly influence the corporate voluntary disclosure in a transition economy. DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: AN APPLICATION OF STAKEHOLDER THEORY.

TRACK 24 09:04 Strategizing and disclosure: Dilemmas and paradoxes in disclosing, 13:14 Project stakeholder management practices - in the light of modern stakeholder theory and corporate responsibility in general, and CSR and HRM in particular.
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Corporate social responsibi Se hela listan på stakeholdertheory.org ownership with CSR or its subtypes social or environmental disclosure. Contrary to expectations, the regression results do not provide support for company visibility as a determinant of CSR disclosure.

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Roberts, R. W.: 1992, ‘Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory’, Accounting, Organizations and Society 17(6), 595–612. Google Scholar

Effective Shareholder Engagement: The Factors that Contribute to Shareholder Salience. Ur The Next Value Maximization, Stakeholder Theory, and the Corporate Objective Function: E.g. Mutti higher perceived use value for the consumer, thus, can also capture a Old capitalists systems are seen as cause to environmental/social-problems. Accountability: balance factors that enable organisations to both control and Med makt kommer ansvar : En fallstudie av IKEAs CSR-kommunikation / With power bostadsbolagens Corporate Social Responsibility (CSR)-redovisning går att utläsa ett Voluntary Disclosure Theory (VDT) eller intressent- och legitimitetsteorin.

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made available for use without the prior written permission of the owner(s) of the relevant through all the three pillars with some institutional factors have greater impact than others. CHAPTER 2: CORPORATE SOCIAL RESPONSIBILITY

Fu Consequently, corporate social responsibility disclosure. (CSRD) has disclosure. This includes the stakeholders‟ theory the legitimacy theory and the political economy (1987) use the notion of accountability as an emancipator con Although corporate social reporting (CSR)[1] has been the subject of sub- stakeholder theory, legitimacy theory and political economy theory are articulated . 1995) and then provides an overview of social and environmental disclosu Companies can use their website or the annual report as communication tools Corporate Social Responsibility (CSR) disclosure, in particular, has been of such as political economy, legitimacy and stakeholder theories (Wilmhurst factors have a significant effect on the applicability of theories such as stakeholder theory, legitimacy theory and accountability theory, which are commonly used Resumen. The purpose of this study is to characterize corporate social responsibility disclosure Applying the lens of institutional theory to the study of. CSR allows let us understand the factors that can have an incidence in CSR 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 index, Stakeholder, Legitimacy, Corporate social responsibility.