The DOI matches its Crossref record; 59 of the 59 references it cites were found in a registry or an index.
Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect
Abstract
Social disclosure, according to Ullmann's conceptual framework (1985), could be explained by stakeholder power, strategic posture and economic performance, where the power of stakeholders is a function of the resources they control that are essential to the company. The aim of this work is to test the effect that shareholder power and dispersed ownership structure have on the decision to disclose corporate social responsibility (CSR) information in the Spanish context, controlling for the rest of the dimensions. Our results allow us to affirm that this paper tests a stakeholder theory approach to analyzing corporate social disclosures and is consistent with the framework proposed, although the power of shareholders is quite limited. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.
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Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775
Corporate Social Responsibility Reporting: A Content Analysis in Family and Non-family Firms
Campopiano, G., & De Massis, A. (2015) · Journal of Business Ethics · doi:10.1007/s10551-014-2174-z · Cited by 473
What are the drivers of sustainability reporting? A systematic review
Dienes, D., Sassen, R., & Fischer, J. (2016) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-08-2014-0050 · Cited by 441
The Worldwide Diffusion of the Global Reporting Initiative: What Is the Point?
Marimon, F., Alonso-Almeida, M. D. M., Rodríguez, M. D. P., & Cortez Alejandro, K. A. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.04.017 · Cited by 332
García‐Sánchez, I., Rodríguez‐Ariza, L., Aibar‐Guzmán, B., & Aibar‐Guzmán, C. (2020) · Business Strategy and the Environment · doi:10.1002/bse.2485 · Cited by 283
Metadata
- Authors
- Prado‐Lorenzo, J., Gallego‐Alvarez, I., & Garcia‐Sanchez, I. M.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2009-02-24
- Volume
- 16
- Issue
- 2
- Pages
- 94-107
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W2055183421
- Cited by
- 489
- References
- 59
- FWCI
- 36.61
- Type
- journal article
- Language
- en
- Open access
- closed
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- Prado‐Lorenzo, J., Gallego‐Alvarez, I., & Garcia‐Sanchez, I. M. (2009). Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.189
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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