Application of stakeholder theory to corporate environmental disclosures
Interim status: Citation only.
Kent, P. & Chan, C. (2009). Application of stakeholder theory to corporate environmental disclosures. Corporate ownership & control, 7(1), 399-414.
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2009 HERDC submission. FoR code: 1501
© Copyright Corporate Ownership & Control 2009
Ullmann's (1985) three-dimensional model of social responsibility disclosure is tested to determine whether it can be operationalized to help explain the quantity and quality of environmental disclosures in Australian annual reports. The stakeholder power dimension of Ullmann's framework is significant in explaining environmental disclosures while content of the mission statement and existence or otherwise of environmental or social responsibility committees also find strong statistically significant support in the results. Ullmann's 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.
Pamela Kent and Christopher Chan. "Application of stakeholder theory to corporate environmental disclosures" Corporate ownership & control 7.1 (2009): 399-414.
Available at: http://works.bepress.com/pamela_kent/14
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