The first model that was proposed by Ullmann (1985) relied on stakeholder theory to help explain the relationship between a firm’s social and financial performance and the quantity and quality of its social disclosure. Determinants were clustered into one of three factors that included the firm’s strategic posture, its financial performance and

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

The first model that was proposed by Ullmann (1985) relied on stakeholder theory to help explain the relationship between a firm’s social and financial performance and the quantity and quality of its social disclosure. Determinants were clustered into one of three factors that included the firm’s strategic posture, its financial performance and 2.4 Corporate Social Disclosure in Malaysia 24 2.5 Corporate Social Disclosure and Construction Industry 26 2.6 Research in Corporate Social Disclosure Area 30 2.6.1 International Perspective 31 2.6.2 Malaysian Perspective 37 2.7 Theories of Corporate Social Disclosure 43 2.7.1 Legitimacy Theory 44 2.7.2 Stakeholder Theory 46 2.8 Ullmann’s 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 2017-01-31 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 … 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.

Determinants of corporate social responsibility disclosure an application of stakeholder theory

av A Holmgren · 2010 · Citerat av 1 — introduced in 2007 can explain changes in state owned company's corporate social be able to answer the question the companies disclosures have been CSR. The factors that might affect are the societies and the stakeholder's thoughts, Donaldson & Preston, (1995) "The stakeholder theory of the corporation: av S Björklöv — The Pyramid of Corporate Social Responsibility by Carroll (1991). 5. factors. Production of garments entails large emissions in all parts of the Applying stakeholder theory is one of the most frequently used approaches in stated that the EU decided to enter the recently adopted Directive on disclosure of non-financial Leder högre CSR-prestanda till lägre kapitalbegränsningar? The result complements previous studies with important theoretical information by Value maximization, stakeholder theory, and the corporate objective function. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. directors' report, financial statements and corporate governance report to be found Cybercom's sustainability report is presented in accordance with GRI inter- national sounds good in theory, but that seldom lives We use stakeholder dialogue to ensure that we act responsibly the Standard Disclosures in the report.

A cross-sectional study based on the Theory of Planned Behaviour. Development and implementation of 'just right' physical behavior in industrial work Pain prevalence among residents living in nursing homes and factors Corporate social responsibility and external stakeholders' health and wellbeing: A viewpoint.

Accounting, Organizations and Society, 17, 595-612. Roberts, R.W. (1992) Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory. Accounting, Organizations and Society, 17, 595-612.

Determinants of corporate social responsibility disclosure an application of stakeholder theory

TRACK 23 Mergers & acquisitions: A stakeholder perspective 43. 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.

17(6), pages 595-612, August.

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.

Issue Date: June 2015.
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Do stakeholder management strategy and salience influence corporate social responsibility in indian companies?Purpose – This study aims to examine whether

2018-02-21 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. Reg 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.

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Factors influencing levels of corporate social responsibility disclosure Libyan firms: A social and environmental reporting an application of stakeholder theory

According to the regression results, variation is best explained by the “influence of the relevant publics” and the “Shari'ah (SSB supervisory boards) corporate governance mechanism” variables. This study empirically tests the ability of stakeholder theory to explain one specific corporate social responsibility activity — social responsibility disclosure. Results support this application, finding that measures of stakeholder power, strategic posture, and economic performance are significantly related to levels of corporate social disclosure.