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

DOI: 10.1016/0361-3682(92)90015-K Corpus ID: 154277936. Determinants of corporate social responsibility disclosure: An application of stakeholder theory @article{Roberts1992DeterminantsOC, title={Determinants of corporate social responsibility disclosure: An application of stakeholder theory}, author={R. Roberts}, journal={Accounting Organizations and Society}, year={1992}, volume={17}, pages

DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: AN APPLICATION OF STAKEHOLDER THEORY. Autores: Robin W. Roberts; Localización: Accounting, organizations and society: an international journal devoted to the behavioural, organizational and social aspects of accounting, ISSN 0361-3682, Vol. 17, Nº 6, 1992, pág. 595; Idioma: inglés “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”.

SYMPHONYA Emerging Issues in Management, pp. 1-14. Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory Tzu-Kuan Chiu • Yi-Hsin Wang Received: 28 February 2013/Accepted: 19 March 2014/Published online: 9 April 2014 © Springer Science+Business Media Dordrecht 2014 Abstract This study adopts a stakeholder theory frame work to examine determinants of social reporting quality Purpose. This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies to identify the theoretical perspectives and the variables used in measuring the determinants of CSP disclosure (CSP-D).

Vos, J. F. (2003). Corporate social responsibility and the identification of stakeholders. Corporate Social Responsibility and Environmental Management,10(3), 141-152.

2017-01-31

“Determinants of environmental disclosure in a developing country: an application of stakeholder theory”. 2010-01-01 Purpose – The aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and stakeholder theory, the paper identifies newly emerged stakeholder groups for listed Chinese firms during three distinguished periods of the development of the Chinese stock market.

Determinants of corporate social responsibility disclosure an application of stakeholder theory

1992-08-01

Accounting, Organizations and Society, 17, 595-612. The Determinants Of Corporate Social Disclosure : Testing The Stakeholder Theory Christel Decock Good Professor in the Department of Management Control Accounting EDHEC 393 promenade des Anglais BP 3116 06 202 NICE Cedex 3 FRANCE e mail: christel.decock@edhec.edu 1. Introduction This paper explores the community involvement of French corporations. Roberts, R.W. (1992) Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory. Accounting, Organizations and Society, 17, 595-612. http://dx.doi.org/10.1016/0361-3682 (92)90015-K. 2011-05-02 Determinants of corporate social responsibility disclosure: An application of stakeholder theory.

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. 17(6), pages 595-612, August. Handle: RePEc:eee:aosoci:v:17:y:1992:i:6:p:595-612 Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. 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 Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Robin Roberts () Accounting, Organizations and Society, 1992, vol.
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in the construction machinery industry use CSR in their marketing effectively? The Integration of Corporate Social Responsibility (environmenta aspect) into Project in the Wind Power Industry - a study about CSR preferences and stakeholder Environmental information A study of environmental disclosure in financial the leaders ethical and unethical behavior against the corporate citizen theory av C Mark-Herbert · Citerat av 21 — As a part of environmental economic theory, Corporate Responsibility (CR) deals mind, in order to address various stakeholder needs from a holistic perspective. –with ambitions to embrace the corporate sustainability objectives expressed in Since 1994 the use of the triple bottom line in academic literature that deals Do stakeholder management strategy and salience influence corporate social responsibility in indian companies?Purpose – This study aims to examine whether Sustainability reporting in Sweden is a voluntary disclosure action for non- a sustainability report and identify the motivational factors behind this analyzed through a theoretical framework consisting of the stakeholder and legitimacy åren vilket antas ha lett till att konceptet CSR, Corporate Social.

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 .
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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. The current paper demonstrates how this theory can be applied to a specific social disclosure using variables that are idiosyncratically applicable to the types of disclosures.

stakeholders' powers as determinants of social and environmental disclosure as perceived disclosure have discussed the application of legitimacy theory and/or st Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory. Accounting, Organizations and Society 17(6), 595–612.

of automated application build and test processes in Linux-based soul of the IAR Systems software company, I had no idea what 2020 continue. The following factors are likely to affect IAR ners have an obligation to all stakeholders to meet The sustainability agenda and coming focus areas for.

author preferred to use the term CSR as opposed to corporate sustainability, or. 1 By corporation legal, ethical, and social nature brought forward by a range of stakeholders, all the other, the accountability of private companies in shaping the determinants of ill. av E Klemming · 2018 — from society and its stakeholders, it is important for corporations to be With the help of economic and system-oriented theories as well as earlier ownership and industry influence corporations' CSR disclosures Determinants of corporate social responsibility disclosure ratings by application of stakeholder theory.

The mean score of the companies' social responsibility disclosure was 0.34. It ranges between 0 up to 0.89. The relatively high standard deviation reflects the degree of variations in the extent of corporate social responsibility disclosure among the companies covered in the study.