Matches in SemOpenAlex for { <https://semopenalex.org/work/W2802584562> ?p ?o ?g. }
- W2802584562 abstract "The practice of corporate social and environmental (SE) reporting is adopted by many companies. The reason for such reporting varies but this study focuses on exploring the application of normative stakeholder theory. This theoretical position posits that the claims of stakeholders should be considered by management whatever the influence they may have on the ability of management to generate profit. Assuming stakeholders do require corporate SE reporting, such reporting becomes a vehicle to provide information on how these claims are fulfilled. In this way management are able to discharge their obligation to be accountable to stakeholders.However, if management lack sufficient information about these claims or the expectations of stakeholders they may not be able to, or may not fully meet the accountability obligations that normative stakeholder theory would suggest they have. In effect the development of corporate SE reports could be assisted if it is known whether or not management are sufficiently informed of these claims, and the types of information that stakeholders are demanding. One way to explore this is to consider the nature of stakeholder engagement. This study has found there is limited research which has explored the methods adopted by management to engage with stakeholders. Equally much of the research has focused on the information needs of shareholders and other investors rather than stakeholders with non-financial interests in organisational activities.Therefore, this study concentrates on corporate stakeholders with non-financial interests, namely NGOs operating in Australia, and their information needs with regards to a single industry, the Australian mining industry. Stakeholder engagement practices undertaken by mining companies and NGOs to explore NGOs’ information needs as well as whether the SE disclosures of mining companies then address those information needs are investigated.The data collected by performing the content analysis of mining companies’ reports, and conducting surveys of both NGOs and mining companies as well as a small number of interviews with the representatives of NGOs, show that there is a discrepancy between the information that NGOs wish to see disclosed and what mining companies believe NGOs wish to see disclosed. In relation to the engagement undertaken by both companies and NGOs, the data shows a low level of engagement. However, when the engagement takes place, the methods adopted by both parties appear to coincide. With regards to the resultant disclosure of the social and environmental information by mining companies, the evidence supports earlier research which suggests that even after consulting stakeholders as to their information needs, they are not addressed in corporate reports." @default.
- W2802584562 created "2018-05-17" @default.
- W2802584562 creator A5083872586 @default.
- W2802584562 date "2017-01-01" @default.
- W2802584562 modified "2023-09-26" @default.
- W2802584562 title "Stakeholder engagement and corporate social and environmental reporting : are companies meeting their accountability obligations?" @default.
- W2802584562 cites W105039003 @default.
- W2802584562 cites W127139771 @default.
- W2802584562 cites W143835465 @default.
- W2802584562 cites W1490240844 @default.
- W2802584562 cites W1494940311 @default.
- W2802584562 cites W1502456417 @default.
- W2802584562 cites W1505999675 @default.
- W2802584562 cites W1511798052 @default.
- W2802584562 cites W1513233845 @default.
- W2802584562 cites W1514201478 @default.
- W2802584562 cites W1516207000 @default.
- W2802584562 cites W1535912252 @default.
- W2802584562 cites W1538605245 @default.
- W2802584562 cites W1556096184 @default.
- W2802584562 cites W1556481782 @default.
- W2802584562 cites W1565140295 @default.
- W2802584562 cites W1578607024 @default.
- W2802584562 cites W1594151632 @default.
- W2802584562 cites W1600945138 @default.
- W2802584562 cites W1605809992 @default.
- W2802584562 cites W1622336883 @default.
- W2802584562 cites W1786119568 @default.
- W2802584562 cites W186312732 @default.
- W2802584562 cites W1905298264 @default.
- W2802584562 cites W195348474 @default.
- W2802584562 cites W1964811576 @default.
- W2802584562 cites W1965341731 @default.
- W2802584562 cites W1968975023 @default.
- W2802584562 cites W1969397762 @default.
- W2802584562 cites W1970408294 @default.
- W2802584562 cites W1971694760 @default.
- W2802584562 cites W1976060236 @default.
- W2802584562 cites W1977403925 @default.
- W2802584562 cites W1977415207 @default.
- W2802584562 cites W1978242817 @default.
- W2802584562 cites W1979011661 @default.
- W2802584562 cites W1979067254 @default.
- W2802584562 cites W1980979480 @default.
- W2802584562 cites W1981165148 @default.
- W2802584562 cites W1981725450 @default.
- W2802584562 cites W1982058624 @default.
- W2802584562 cites W1983006556 @default.
- W2802584562 cites W1983876445 @default.
- W2802584562 cites W1986978939 @default.
- W2802584562 cites W1988169957 @default.
- W2802584562 cites W1990021135 @default.
- W2802584562 cites W1992905204 @default.
- W2802584562 cites W1993195742 @default.
- W2802584562 cites W1994045858 @default.
- W2802584562 cites W1994737943 @default.
- W2802584562 cites W2000603020 @default.
- W2802584562 cites W2001837899 @default.
- W2802584562 cites W2002411611 @default.
- W2802584562 cites W2002782252 @default.
- W2802584562 cites W2003439254 @default.
- W2802584562 cites W2004106925 @default.
- W2802584562 cites W2005560021 @default.
- W2802584562 cites W2006009694 @default.
- W2802584562 cites W2007231276 @default.
- W2802584562 cites W2007248040 @default.
- W2802584562 cites W2007705673 @default.
- W2802584562 cites W2009416385 @default.
- W2802584562 cites W2009980704 @default.
- W2802584562 cites W2010163208 @default.
- W2802584562 cites W2011890663 @default.
- W2802584562 cites W2012780779 @default.
- W2802584562 cites W2012900017 @default.
- W2802584562 cites W2013306424 @default.
- W2802584562 cites W2013387701 @default.
- W2802584562 cites W2013967942 @default.
- W2802584562 cites W2014239208 @default.
- W2802584562 cites W2014502778 @default.
- W2802584562 cites W2015484435 @default.
- W2802584562 cites W2016053499 @default.
- W2802584562 cites W2016218339 @default.
- W2802584562 cites W2017528446 @default.
- W2802584562 cites W2019461830 @default.
- W2802584562 cites W2019811626 @default.
- W2802584562 cites W2019960756 @default.
- W2802584562 cites W2021119748 @default.
- W2802584562 cites W2022226920 @default.
- W2802584562 cites W2022923626 @default.
- W2802584562 cites W2023344721 @default.
- W2802584562 cites W2023462673 @default.
- W2802584562 cites W2023775431 @default.
- W2802584562 cites W2027193292 @default.
- W2802584562 cites W2028936493 @default.
- W2802584562 cites W2030008647 @default.
- W2802584562 cites W2030309935 @default.
- W2802584562 cites W2030701346 @default.
- W2802584562 cites W2031014310 @default.
- W2802584562 cites W2035307614 @default.
- W2802584562 cites W2036602581 @default.
- W2802584562 cites W2037920865 @default.