Journal of Business Ethics 96 (3):435 - 451 (2010)
|Abstract||This article investigates stakeholder expectations associated with corporate environmental disclosure. Several articles have studied the effect that stakeholder pressure has on environmental disclosing strategies. In this article, we extend previous research to an examination of the influence of external, internal, and intermediary stakeholder groups or constituencies in turn to clarify the demands of multiple stakeholders as to firms' disclosure of sufficient and adequate environmental information. The sample comprised Taiwanese firms listed on the Taiwan Stock Exchange. Our results show that the level of environmental disclosure is significantly affected by stakeholder groups' demands. External stake-holder groups, such as the government, debtors, and consumers, exert a strong influence over management intentions regarding the extent of environmental disclosure. Internal stakeholder groups, such as shareholders and employees, impose additional pressures on firms to disclose environmental information. As for intermediate stakeholder groups, environmental protection organizations, and accounting firms, these can greatly influence managerial choices regarding their environmental disclosure strategies|
|Keywords||environmental disclosure stakeholder expectations stakeholder analysis environmental accounting disclosure strategy Taiwan|
|Categories||categorize this paper)|
|Through your library||Configure|
Similar books and articles
David L. Gadenne, Jessica Kennedy & Catherine McKeiver (2009). An Empirical Study of Environmental Awareness and Practices in Smes. Journal of Business Ethics 84 (1):45 - 63.
Denis Cormier, Irene M. Gordon & Michel Magnan (2004). Corporate Environmental Disclosure: Contrasting Management's Perceptions with Reality. [REVIEW] Journal of Business Ethics 49 (2):143-165.
Mark Cordano, Irene Hanson Frieze & Kimberly M. Ellis (2004). Entangled Affiliations and Attitudes: An Analysis of the Influences on Environmental Policy Stakeholders' Behavioral Intentions. [REVIEW] Journal of Business Ethics 49 (1):27-40.
Javier Delgado-Ceballos, Juan Alberto Aragón-Correa, Natalia Ortiz-de-Mandojana & Antonio Rueda-Manzanares (2012). The Effect of Internal Barriers on the Connection Between Stakeholder Integration and Proactive Environmental Strategies. Journal of Business Ethics 107 (3):281-293.
Diana C. Robertson & Nigel Nicholson (1996). Expressions of Corporate Social Responsibility in U.K. Firms. Journal of Business Ethics 15 (10):1095 - 1106.
Shirish Sangle & P. Ram Babu (2007). Evaluating Sustainability Practices in Terms of Stakeholders' Satisfaction. International Journal of Business Governance and Ethics 3 (1):56-76.
Tiina Johanna Onkila (2009). Corporate Argumentation for Acceptability: Reflections of Environmental Values and Stakeholder Relations in Corporate Environmental Statements. [REVIEW] Journal of Business Ethics 87 (2):285 - 298.
Vanessa Magness (2008). Who Are the Stakeholders Now? An Empirical Examination of the Mitchell, Agle, and Wood Theory of Stakeholder Salience. Journal of Business Ethics 83 (2):177 - 192.
Mika Skippari & Kalle Pajunen (2008). The Emergence and Evolution of Stakeholder Activism and Firm Responses During Social Issue Life-Cycle. Proceedings of the International Association for Business and Society 19:495-507.
Added to index2010-04-18
Total downloads10 ( #114,329 of 722,787 )
Recent downloads (6 months)1 ( #60,541 of 722,787 )
How can I increase my downloads?