The Relevance of Nationality and Industry for Stakeholder Salience: An Investigation Through Integrated Reports

The aim of this research is to investigate the web of business-stakeholder relationships emerging from first integrated reports. Drawn from the stakeholder salience theory, the analysis focuses on some factors that may cause specific stakeholders to be crucial for some organizations and their abilit...

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Autori: Gianfelici, Cristina (Autore) ; Casadei, Andrea (Autore) ; Cembali, Federica (Autore)
Tipo di documento: Elettronico Articolo
Lingua:Inglese
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Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Pubblicazione: 2018
In: Journal of business ethics
Anno: 2018, Volume: 150, Fascicolo: 2, Pagine: 541-558
Altre parole chiave:B Industry
B Corporate disclosures
B Corporate social responsibility
B Economic Performance
B Integrated reporting
B Stakeholder salience theory
B Nationality
Accesso online: Volltext (lizenzpflichtig)
Descrizione
Riepilogo:The aim of this research is to investigate the web of business-stakeholder relationships emerging from first integrated reports. Drawn from the stakeholder salience theory, the analysis focuses on some factors that may cause specific stakeholders to be crucial for some organizations and their ability to create value over time. More precisely, findings highlight the importance of industry membership, while entities’ nationality seems not to be a differentiating element. This study contributes to the corporate disclosure literature by analyzing an emerging reporting tool, the integrated report, and demonstrating that the link between some business characteristics and stakeholder salience seems fundamental for the representation of the impact of corporate social and environmental responsibilities on the economic performance. From a practical point of view, the impact of industry membership on corporate disclosures encourages the drafting of differentiated reporting standards across sectors, in order to improve comparability, materiality, and reliability of information.
ISSN:1573-0697
Comprende:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-016-3194-7