메뉴 건너뛰기




Volumn 132, Issue 4, 2015, Pages 873-891

Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory

Author keywords

Corporate Social Responsibility; CSR disclosure; Environmental NGOs; Environmental reporting; Stakeholder salience theory

Indexed keywords


EID: 84925609514     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-015-2623-3     Document Type: Article
Times cited : (119)

References (84)
  • 1
    • 84986037606 scopus 로고    scopus 로고
    • Internal organisational factors influencing corporate social and ethical reporting; beyond current theorising
    • Adams, C. (2002). Internal organisational factors influencing corporate social and ethical reporting; beyond current theorising. Accounting, Auditing and Accountability Journal,15(2), 223–250.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , Issue.2 , pp. 223-250
    • Adams, C.1
  • 2
    • 56949091998 scopus 로고    scopus 로고
    • Media legitimacy and corporate environmental communication
    • Aerts, W., & Cormier, D. (2009). Media legitimacy and corporate environmental communication. Accounting, Organizations and Society,34(1), 1–27.
    • (2009) Accounting, Organizations and Society , vol.34 , Issue.1 , pp. 1-27
    • Aerts, W.1    Cormier, D.2
  • 3
    • 0033247294 scopus 로고    scopus 로고
    • Who matters to CEOs? An investigation of stakeholder attributes and salience, corporate performance, and CEO values
    • Agle, B. R., Mitchell, R. K., & Sonnenfeld, J. A. (1999). Who matters to CEOs? An investigation of stakeholder attributes and salience, corporate performance, and CEO values. Academy of Management Journal,42(5), 507–525.
    • (1999) Academy of Management Journal , vol.42 , Issue.5 , pp. 507-525
    • Agle, B.R.1    Mitchell, R.K.2    Sonnenfeld, J.A.3
  • 5
    • 0023020183 scopus 로고
    • The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations
    • Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology,51(6), 1173–1182.
    • (1986) Journal of Personality and Social Psychology , vol.51 , Issue.6 , pp. 1173-1182
    • Baron, R.M.1    Kenny, D.A.2
  • 6
    • 34147175918 scopus 로고    scopus 로고
    • Drivers of corporate voluntary disclosure; a framework and empirical evidence from Italy and the United States
    • Boesso, G., & Kumar, K. (2007). Drivers of corporate voluntary disclosure; a framework and empirical evidence from Italy and the United States. Accounting, Auditing and Accountability Journal,20(2), 269–296.
    • (2007) Accounting, Auditing and Accountability Journal , vol.20 , Issue.2 , pp. 269-296
    • Boesso, G.1    Kumar, K.2
  • 7
    • 67349125834 scopus 로고    scopus 로고
    • Stakeholder prioritization and reporting: Evidence from Italy and the US
    • Boesso, G., & Kumar, K. (2009). Stakeholder prioritization and reporting: Evidence from Italy and the US. Accounting Forum,33, 162–175.
    • (2009) Accounting Forum , vol.33 , pp. 162-175
    • Boesso, G.1    Kumar, K.2
  • 8
    • 0034019407 scopus 로고    scopus 로고
    • Environmental visibility: A trigger of green organizational response?
    • Bowen, F. E. (2000). Environmental visibility: A trigger of green organizational response? Business Strategy and the Environment,9(2), 92–107.
    • (2000) Business Strategy and the Environment , vol.9 , Issue.2 , pp. 92-107
    • Bowen, F.E.1
  • 9
    • 10844267263 scopus 로고    scopus 로고
    • The development of corporate charitable contributions in the UK: A stakeholder analysis
    • Brammer, S., & Millington, A. (2004). The development of corporate charitable contributions in the UK: A stakeholder analysis. Journal of Management Studies,41(8), 1411–1434.
    • (2004) Journal of Management Studies , vol.41 , Issue.8 , pp. 1411-1434
    • Brammer, S.1    Millington, A.2
  • 10
    • 34547606102 scopus 로고    scopus 로고
    • Voluntary social disclosures by large UK companies
    • Brammer, S., & Pavelin, S. (2004). Voluntary social disclosures by large UK companies. Business Ethics: A European Review,13(2/3), 86–99.
    • (2004) Business Ethics: A European Review , vol.13 , Issue.2-3 , pp. 86-99
    • Brammer, S.1    Pavelin, S.2
  • 11
    • 33749007140 scopus 로고    scopus 로고
    • Voluntary environmental disclosures by large UK companies
    • Brammer, S., & Pavelin, S. (2006). Voluntary environmental disclosures by large UK companies. Journal of Business Finance and Accounting,33(7), 1168–1188.
    • (2006) Journal of Business Finance and Accounting , vol.33 , Issue.7 , pp. 1168-1188
    • Brammer, S.1    Pavelin, S.2
  • 12
    • 0035373539 scopus 로고    scopus 로고
    • Culture, institutional factors and differences in environmental disclosure between Canada and the United States
    • Buhr, N., & Freedman, M. (2001). Culture, institutional factors and differences in environmental disclosure between Canada and the United States. Critical Perspectives on Accounting,12(3), 293–322.
    • (2001) Critical Perspectives on Accounting , vol.12 , Issue.3 , pp. 293-322
    • Buhr, N.1    Freedman, M.2
  • 14
    • 49549089097 scopus 로고    scopus 로고
    • Corporate charitable contributions: A corporate social performance or legitimacy strategy?
    • Chen, J. C., Patten, D. M., & Roberts, R. W. (2008). Corporate charitable contributions: A corporate social performance or legitimacy strategy? Journal of Business Ethics,82(1), 131–144.
    • (2008) Journal of Business Ethics , vol.82 , Issue.1 , pp. 131-144
    • Chen, J.C.1    Patten, D.M.2    Roberts, R.W.3
  • 15
    • 84858809804 scopus 로고    scopus 로고
    • Corporate disclosure of environmental capital expenditures: A test of alternative theories
    • Cho, C. H., Freedman, M., & Patten, D. M. (2012). Corporate disclosure of environmental capital expenditures: A test of alternative theories. Accounting, Auditing and Accountability Journal,25(3), 486–507.
    • (2012) Accounting, Auditing and Accountability Journal , vol.25 , Issue.3 , pp. 486-507
    • Cho, C.H.1    Freedman, M.2    Patten, D.M.3
  • 16
    • 34547731835 scopus 로고    scopus 로고
    • The role of environmental disclosures as tools of legitimacy: A research note
    • Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society,32(7–8), 639–647.
    • (2007) Accounting, Organizations and Society , vol.32 , Issue.7-8 , pp. 639-647
    • Cho, C.H.1    Patten, D.M.2
  • 17
    • 21844434254 scopus 로고
    • A stakeholder framework for analyzing and evaluating corporate social performance
    • Clarkson, M. B. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review,20(1), 92–117.
    • (1995) Academy of Management Review , vol.20 , Issue.1 , pp. 92-117
    • Clarkson, M.B.E.1
  • 18
    • 41149174352 scopus 로고    scopus 로고
    • Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
    • Clarkson, P. M., Li, Y., Richardson, G. M., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society,33(4/5), 303–327.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.4-5 , pp. 303-327
    • Clarkson, P.M.1    Li, Y.2    Richardson, G.M.3    Vasvari, F.P.4
  • 20
    • 4043176985 scopus 로고    scopus 로고
    • Corporate environmental disclosure: Contrasting management’s perceptions with reality
    • Cormier, D., Gordon, I. M., & Magnan, M. (2004). Corporate environmental disclosure: Contrasting management’s perceptions with reality. Journal of Business Ethics,49(2), 143–165.
    • (2004) Journal of Business Ethics , vol.49 , Issue.2 , pp. 143-165
    • Cormier, D.1    Gordon, I.M.2    Magnan, M.3
  • 21
    • 84990380988 scopus 로고    scopus 로고
    • Corporate environmental disclosure strategies: Determinants, costs and benefits
    • Cormier, D., & Magnan, M. (1999). Corporate environmental disclosure strategies: Determinants, costs and benefits. Journal of Accounting, Auditing and Finance,14(4), 429–451.
    • (1999) Journal of Accounting, Auditing and Finance , vol.14 , Issue.4 , pp. 429-451
    • Cormier, D.1    Magnan, M.2
  • 22
    • 43149120012 scopus 로고    scopus 로고
    • Pension funds and Corporate Social Performance: An empirical analysis
    • Cox, P., Brammer, S., & Millington, A. (2008). Pension funds and Corporate Social Performance: An empirical analysis. Business and Society,47(2), 213–241.
    • (2008) Business and Society , vol.47 , Issue.2 , pp. 213-241
    • Cox, P.1    Brammer, S.2    Millington, A.3
  • 23
    • 58249093257 scopus 로고    scopus 로고
    • Perceived stakeholder influences and organizations’ use of environmental audits
    • Darnall, N., Seol, I., & Sarkis, J. (2009). Perceived stakeholder influences and organizations’ use of environmental audits. Accounting, Organizations and Society,34(2), 170–187.
    • (2009) Accounting, Organizations and Society , vol.34 , Issue.2 , pp. 170-187
    • Darnall, N.1    Seol, I.2    Sarkis, J.3
  • 24
    • 33745021686 scopus 로고    scopus 로고
    • Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry
    • Deegan, C., & Blomquist, C. (2006). Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society,31(4/5), 343–372.
    • (2006) Accounting, Organizations and Society , vol.31 , Issue.4-5 , pp. 343-372
    • Deegan, C.1    Blomquist, C.2
  • 25
    • 14844310385 scopus 로고    scopus 로고
    • An examination of differences between organizational legitimacy and organizational reputation
    • Deephouse, D. L., & Carter, S. M. (2005). An examination of differences between organizational legitimacy and organizational reputation. Journal of Management Studies,42(2), 329–360.
    • (2005) Journal of Management Studies , vol.42 , Issue.2 , pp. 329-360
    • Deephouse, D.L.1    Carter, S.M.2
  • 26
    • 77953659680 scopus 로고    scopus 로고
    • Measuring corporate environmental performance: The trade-offs of sustainability ratings
    • Delmas, M., & Blass, V. D. (2010). Measuring corporate environmental performance: The trade-offs of sustainability ratings. Business Strategy and the Environment,19(4), 245–260.
    • (2010) Business Strategy and the Environment , vol.19 , Issue.4 , pp. 245-260
    • Delmas, M.1    Blass, V.D.2
  • 27
    • 33645132326 scopus 로고    scopus 로고
    • Corporate social responsibility, public policy, and NGO activism in Europe and the United States: An institutional–stakeholder perspective
    • Doh, J. P., & Guay, T. R. (2006). Corporate social responsibility, public policy, and NGO activism in Europe and the United States: An institutional–stakeholder perspective. Journal of Management Studies,43(1), 47–73.
    • (2006) Journal of Management Studies , vol.43 , Issue.1 , pp. 47-73
    • Doh, J.P.1    Guay, T.R.2
  • 28
    • 21844463321 scopus 로고
    • The stakeholder theory of the corporation: Concepts, evidence and implications
    • Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence and implications. Academy of Management Review,20(1), 65–91.
    • (1995) Academy of Management Review , vol.20 , Issue.1 , pp. 65-91
    • Donaldson, T.1    Preston, L.E.2
  • 29
    • 84997860378 scopus 로고    scopus 로고
    • Stakeholder legitimacy management and the qualified good neighbor: The case of Nova Nada and JDI
    • Driscoll, C., & Crombie, A. (2001). Stakeholder legitimacy management and the qualified good neighbor: The case of Nova Nada and JDI. Business and Society,40(4), 442–471.
    • (2001) Business and Society , vol.40 , Issue.4 , pp. 442-471
    • Driscoll, C.1    Crombie, A.2
  • 30
    • 4043141452 scopus 로고    scopus 로고
    • The primordial stakeholder: Advancing the conceptual consideration of stakeholder status for the natural environment
    • Driscoll, C., & Starik, M. (2004). The primordial stakeholder: Advancing the conceptual consideration of stakeholder status for the natural environment. Journal of Business Ethics,49(1), 55–73.
    • (2004) Journal of Business Ethics , vol.49 , Issue.1 , pp. 55-73
    • Driscoll, C.1    Starik, M.2
  • 31
    • 33746255299 scopus 로고    scopus 로고
    • Firm responses to secondary stakeholder action
    • Eesley, C., & Lenox, M. J. (2006). Firm responses to secondary stakeholder action. Strategic Management Journal,27(8), 765–781.
    • (2006) Strategic Management Journal , vol.27 , Issue.8 , pp. 765-781
    • Eesley, C.1    Lenox, M.J.2
  • 32
    • 78049459864 scopus 로고    scopus 로고
    • Extending the application of stakeholder influence strategies to environmental disclosures
    • Elijido-Ten, E., Kloot, L., & Clarkson, P. (2010). Extending the application of stakeholder influence strategies to environmental disclosures. Accounting, Auditing and Accountability Journal,20(8), 1032–1059.
    • (2010) Accounting, Auditing and Accountability Journal , vol.20 , Issue.8 , pp. 1032-1059
    • Elijido-Ten, E.1    Kloot, L.2    Clarkson, P.3
  • 34
    • 0035709947 scopus 로고    scopus 로고
    • Socially responsible investment and corporate social and environmental reporting in the UK: An exploratory study
    • Friedman, A. L., & Miles, S. (2001). Socially responsible investment and corporate social and environmental reporting in the UK: An exploratory study. British Accounting Review,33(4), 325–548.
    • (2001) British Accounting Review , vol.33 , Issue.4 , pp. 325-548
    • Friedman, A.L.1    Miles, S.2
  • 35
    • 84986169765 scopus 로고    scopus 로고
    • Stakeholder salience in corporate environmental strategy
    • Gago, R. F., & Antolin, M. N. (2004). Stakeholder salience in corporate environmental strategy. Corporate Governance,4(3), 65–76.
    • (2004) Corporate Governance , vol.4 , Issue.3 , pp. 65-76
    • Gago, R.F.1    Antolin, M.N.2
  • 36
    • 0041295400 scopus 로고
    • Institutional owners and Corporate Social Performance
    • Graves, S. B., & Waddock, S. A. (1994). Institutional owners and Corporate Social Performance. Academy of Management Journal,37(4), 1034–1046.
    • (1994) Academy of Management Journal , vol.37 , Issue.4 , pp. 1034-1046
    • Graves, S.B.1    Waddock, S.A.2
  • 37
    • 84992005787 scopus 로고    scopus 로고
    • G4 sustainability reporting guidelines; reporting principles and standard disclosures. Retrieved June 18, 2014
    • GRI. (2013). G4 sustainability reporting guidelines; reporting principles and standard disclosures. Retrieved June 18, 2014, from https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf
    • (2013) from
  • 38
    • 0000608097 scopus 로고
    • Communication behaviors and attitudes of environmental publics: Two studies
    • Grunig, J. E. (1983). Communication behaviors and attitudes of environmental publics: Two studies. Journalism Monographs,81, 1–47.
    • (1983) Journalism Monographs , vol.81 , pp. 1-47
    • Grunig, J.E.1
  • 39
    • 84986065112 scopus 로고    scopus 로고
    • Some determinants of social and environmental disclosures in New Zealand companies
    • Hackston, D., & Milne, M. D. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal,9(1), 77–108.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , Issue.1 , pp. 77-108
    • Hackston, D.1    Milne, M.D.2
  • 40
    • 84884671309 scopus 로고    scopus 로고
    • Determinants of sustainability reporting: A review of results, trends, theory and opportunities in an expanding field of research
    • Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory and opportunities in an expanding field of research. Journal of Cleaner Production,59, 5–21.
    • (2013) Journal of Cleaner Production , vol.59 , pp. 5-21
    • Hahn, R.1    Kühnen, M.2
  • 41
    • 0031161195 scopus 로고    scopus 로고
    • The influence of corporate governance, industry and country factors on environmental reporting
    • Halme, M., & Huse, M. (1997). The influence of corporate governance, industry and country factors on environmental reporting. Scandinavian Journal of Management,13(2), 137–157.
    • (1997) Scandinavian Journal of Management , vol.13 , Issue.2 , pp. 137-157
    • Halme, M.1    Huse, M.2
  • 43
    • 0035314931 scopus 로고    scopus 로고
    • Managing stakeholder relations with environmental stakeholders: A study of U.K. water and electricity utilities
    • Harvey, B., & Schaefer, A. (2001). Managing stakeholder relations with environmental stakeholders: A study of U.K. water and electricity utilities. Journal of Business Ethics,30(3), 243–260.
    • (2001) Journal of Business Ethics , vol.30 , Issue.3 , pp. 243-260
    • Harvey, B.1    Schaefer, A.2
  • 45
    • 58149504187 scopus 로고    scopus 로고
    • The supply of corporate social responsibility disclosures among U.S. firms
    • Holder-Webb, L., Cohen, J. R., Nath, L., & Wood, D. (2008). The supply of corporate social responsibility disclosures among U.S. firms. Journal of Business Ethics,84(4), 497–527.
    • (2008) Journal of Business Ethics , vol.84 , Issue.4 , pp. 497-527
    • Holder-Webb, L.1    Cohen, J.R.2    Nath, L.3    Wood, D.4
  • 46
    • 0033247298 scopus 로고    scopus 로고
    • The effects of corporate governance and institutional ownership types on Corporate Social Performance
    • Johnson, R. A., & Greening, D. W. (1999). The effects of corporate governance and institutional ownership types on Corporate Social Performance. Academy of Management Journal,42(5), 564–576.
    • (1999) Academy of Management Journal , vol.42 , Issue.5 , pp. 564-576
    • Johnson, R.A.1    Greening, D.W.2
  • 47
    • 33846647912 scopus 로고    scopus 로고
    • Ethical theory and stakeholder-related decisions: The role of stakeholder culture
    • Jones, T. M., Felps, W., & Bigley, G. A. (2007). Ethical theory and stakeholder-related decisions: The role of stakeholder culture. Academy of Management Review,32(1), 137–155.
    • (2007) Academy of Management Review , vol.32 , Issue.1 , pp. 137-155
    • Jones, T.M.1    Felps, W.2    Bigley, G.A.3
  • 48
    • 26444550636 scopus 로고    scopus 로고
    • Corporate social responsibility: Exploring stakeholder relationships and programme reporting across leading FTSE companies
    • Knox, S., Maklan, S., & French, P. (2005). Corporate social responsibility: Exploring stakeholder relationships and programme reporting across leading FTSE companies. Journal of Business Ethics,61(1), 7–28.
    • (2005) Journal of Business Ethics , vol.61 , Issue.1 , pp. 7-28
    • Knox, S.1    Maklan, S.2    French, P.3
  • 50
    • 33746374711 scopus 로고    scopus 로고
    • Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory
    • Magness, V. (2006). Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory. Accounting, Auditing and Accountability Journal,19(4), 540–563.
    • (2006) Accounting, Auditing and Accountability Journal , vol.19 , Issue.4 , pp. 540-563
    • Magness, V.1
  • 51
    • 0036745455 scopus 로고    scopus 로고
    • Corporate social responsibility in Europe and the U.S.: Insights from businesses’ self-presentations
    • Maignan, I., & Ralston, D. A. (2002). Corporate social responsibility in Europe and the U.S.: Insights from businesses’ self-presentations. Journal of International Business Studies,33(3), 497–514.
    • (2002) Journal of International Business Studies , vol.33 , Issue.3 , pp. 497-514
    • Maignan, I.1    Ralston, D.A.2
  • 52
    • 32944464116 scopus 로고    scopus 로고
    • Measurement of corporate social action: Discovering taxonomy in the Kinder Lydenberg Domini ratings data
    • Mattingly, J. E., & Berman, S. L. (2006). Measurement of corporate social action: Discovering taxonomy in the Kinder Lydenberg Domini ratings data. Business and Society,45(1), 20–46.
    • (2006) Business and Society , vol.45 , Issue.1 , pp. 20-46
    • Mattingly, J.E.1    Berman, S.L.2
  • 53
    • 84993099527 scopus 로고
    • Factors influencing voluntary annual report disclosures by U.S., U.K. and Continental European multinational corporations
    • Meek, G. K., Roberts, C. B., & Gray, S. J. (1995). Factors influencing voluntary annual report disclosures by U.S., U.K. and Continental European multinational corporations. Journal of International Business Studies,26(3), 555–572.
    • (1995) Journal of International Business Studies , vol.26 , Issue.3 , pp. 555-572
    • Meek, G.K.1    Roberts, C.B.2    Gray, S.J.3
  • 57
    • 0031529953 scopus 로고    scopus 로고
    • Towards a theory of stakeholder identification and salience: Defining the principle of who and what really counts
    • Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Towards a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review,22(4), 853–886.
    • (1997) Academy of Management Review , vol.22 , Issue.4 , pp. 853-886
    • Mitchell, R.K.1    Agle, B.R.2    Wood, D.J.3
  • 58
    • 85015763582 scopus 로고    scopus 로고
    • Analyzing the essence of stakeholder relationships: What do we need in addition to power, legitimacy, and urgency?
    • Myllykangas, P., Kujala, J., & Lehtimaki, H. (2010). Analyzing the essence of stakeholder relationships: What do we need in addition to power, legitimacy, and urgency? Journal of Business Ethics,96, 65–72.
    • (2010) Journal of Business Ethics , vol.96 , pp. 65-72
    • Myllykangas, P.1    Kujala, J.2    Lehtimaki, H.3
  • 59
    • 27844559612 scopus 로고    scopus 로고
    • Stakeholder salience and corporate social responsibility: Evidence from three companies
    • Neill, J. D., & Stovall, S. O. (2005). Stakeholder salience and corporate social responsibility: Evidence from three companies. Journal of Applied Business Research,21(3), 71–78.
    • (2005) Journal of Applied Business Research , vol.21 , Issue.3 , pp. 71-78
    • Neill, J.D.1    Stovall, S.O.2
  • 60
    • 0000905963 scopus 로고    scopus 로고
    • Managing public impressions: Environmental disclosures in annual reports
    • Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society,23(3), 265–282.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.3 , pp. 265-282
    • Neu, D.1    Warsame, H.2    Pedwell, K.3
  • 61
    • 80051669494 scopus 로고    scopus 로고
    • Stakeholder salience revisited: Refining, redefining, and refuelling an underdeveloped conceptual tool
    • Neville, B. A., Bell, S. J., & Whitwell, G. (2011). Stakeholder salience revisited: Refining, redefining, and refuelling an underdeveloped conceptual tool. Journal of Business Ethics,102, 357–378.
    • (2011) Journal of Business Ethics , vol.102 , pp. 357-378
    • Neville, B.A.1    Bell, S.J.2    Whitwell, G.3
  • 62
    • 33747876022 scopus 로고    scopus 로고
    • Stakeholder multiplicity: Toward an understanding of the interactions between stakeholders
    • Neville, B. A., & Menguc, B. (2006). Stakeholder multiplicity: Toward an understanding of the interactions between stakeholders. Journal of Business Ethics,66(4), 377–391.
    • (2006) Journal of Business Ethics , vol.66 , Issue.4 , pp. 377-391
    • Neville, B.A.1    Menguc, B.2
  • 64
    • 18844387644 scopus 로고    scopus 로고
    • Perceptions on the emergence and future development of corporate social disclosure in Ireland
    • O’Dywer, B., Unerman, J., & Bradley, J. (2005). Perceptions on the emergence and future development of corporate social disclosure in Ireland. Accounting, Auditing and Accountability Journal,18(1), 14–43.
    • (2005) Accounting, Auditing and Accountability Journal , vol.18 , Issue.1 , pp. 14-43
    • O’Dywer, B.1    Unerman, J.2    Bradley, J.3
  • 65
    • 34548203791 scopus 로고    scopus 로고
    • A case study of stakeholder identification and prioritization by managers
    • Parent, M. M., & Deephouse, D. L. (2007). A case study of stakeholder identification and prioritization by managers. Journal of Business Ethics,75(1), 1–23.
    • (2007) Journal of Business Ethics , vol.75 , Issue.1 , pp. 1-23
    • Parent, M.M.1    Deephouse, D.L.2
  • 68
    • 49749133164 scopus 로고    scopus 로고
    • Are socially responsible managers really ethical? Exploring the relationship between earnings management and Corporate Social Responsibility
    • Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and Corporate Social Responsibility. Corporate Governance: An International Review,16(3), 160–177.
    • (2008) Corporate Governance: An International Review , vol.16 , Issue.3 , pp. 160-177
    • Prior, D.1    Surroca, J.2    Tribó, J.A.3
  • 69
    • 70349754629 scopus 로고    scopus 로고
    • Responding to public and private politics: Corporate disclosure of climate change strategies
    • Reid, E. M., & Toffel, M. W. (2009). Responding to public and private politics: Corporate disclosure of climate change strategies. Strategic Management Journal,30, 1157–1178.
    • (2009) Strategic Management Journal , vol.30 , pp. 1157-1178
    • Reid, E.M.1    Toffel, M.W.2
  • 70
    • 0001232952 scopus 로고
    • Determinants of corporate social responsibility disclosure: An application of stakeholder theory
    • Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society,17(6), 595–612.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.6 , pp. 595-612
    • Roberts, R.W.1
  • 71
    • 0031488230 scopus 로고    scopus 로고
    • Moving beyond dyadic ties: A network theory of stakeholder influences
    • Rowley, T. J. (1997). Moving beyond dyadic ties: A network theory of stakeholder influences. Academy of Management Review,22(4), 887–910.
    • (1997) Academy of Management Review , vol.22 , Issue.4 , pp. 887-910
    • Rowley, T.J.1
  • 72
    • 0001867054 scopus 로고    scopus 로고
    • Information costs, quality of information and stakeholder involvement—The necessity of international standards of ecological accounting
    • Schaltegger, S. (1997). Information costs, quality of information and stakeholder involvement—The necessity of international standards of ecological accounting. Eco-Management and Auditing,4, 87–97.
    • (1997) Eco-Management and Auditing , vol.4 , pp. 87-97
    • Schaltegger, S.1
  • 73
    • 0030101083 scopus 로고    scopus 로고
    • A construct validity study of the KLD social performance ratings data
    • Sharfman, M. (1996). A construct validity study of the KLD social performance ratings data. Journal of Business Ethics,15(3), 287–297.
    • (1996) Journal of Business Ethics , vol.15 , Issue.3 , pp. 287-297
    • Sharfman, M.1
  • 74
    • 67650760573 scopus 로고    scopus 로고
    • Assurance on sustainability reports: An international comparison
    • Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on sustainability reports: An international comparison. The Accounting Review,84(3), 937–967.
    • (2009) The Accounting Review , vol.84 , Issue.3 , pp. 937-967
    • Simnett, R.1    Vanstraelen, A.2    Chua, W.F.3
  • 75
    • 16844387524 scopus 로고    scopus 로고
    • Exploring differences in social disclosures internationally: A stakeholder perspective
    • Smith, J., Adhikari, A., & Tondkar, R. H. (2005). Exploring differences in social disclosures internationally: A stakeholder perspective. Journal of Accounting and Public Policy,24(2), 123–151.
    • (2005) Journal of Accounting and Public Policy , vol.24 , Issue.2 , pp. 123-151
    • Smith, J.1    Adhikari, A.2    Tondkar, R.H.3
  • 76
    • 4043104761 scopus 로고    scopus 로고
    • The maturing of Socially Responsible Investment: A review of the developing link with Corporate Social Responsibility
    • Sparkes, R., & Cowton, C. J. (2004). The maturing of Socially Responsible Investment: A review of the developing link with Corporate Social Responsibility. Journal of Business Ethics,52(1), 45–57.
    • (2004) Journal of Business Ethics , vol.52 , Issue.1 , pp. 45-57
    • Sparkes, R.1    Cowton, C.J.2
  • 77
    • 21844442887 scopus 로고
    • Managing legitimacy: Strategic and institutional approaches
    • Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review,20(3), 571–610.
    • (1995) Academy of Management Review , vol.20 , Issue.3 , pp. 571-610
    • Suchman, M.C.1
  • 78
    • 77952165134 scopus 로고    scopus 로고
    • Corporate responsibility and financial performance: The role of intangible resources
    • Surroca, J., Tribó, J. A., & Waddock, S. (2010). Corporate responsibility and financial performance: The role of intangible resources. Strategic Management Journal,31(5), 463–490.
    • (2010) Strategic Management Journal , vol.31 , Issue.5 , pp. 463-490
    • Surroca, J.1    Tribó, J.A.2    Waddock, S.3
  • 79
    • 84891949586 scopus 로고    scopus 로고
    • Who and what really matters to the firm: Moving stakeholder salience beyond managerial perceptions
    • Tashman, P., & Raelin, J. (2013). Who and what really matters to the firm: Moving stakeholder salience beyond managerial perceptions. Business Ethics Quarterly,23(4), 591–616.
    • (2013) Business Ethics Quarterly , vol.23 , Issue.4 , pp. 591-616
    • Tashman, P.1    Raelin, J.2
  • 80
    • 84953586080 scopus 로고
    • The influence of external pressure groups on corporate social disclosure; some empirical evidence
    • Tilt, C. A. (1994). The influence of external pressure groups on corporate social disclosure; some empirical evidence. Accounting, Auditing and Accountability Journal,7(4), 47–72.
    • (1994) Accounting, Auditing and Accountability Journal , vol.7 , Issue.4 , pp. 47-72
    • Tilt, C.A.1
  • 81
    • 0001062886 scopus 로고
    • Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms
    • Ullmann, A. A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms. Academy of Management Review,10(3), 540–557.
    • (1985) Academy of Management Review , vol.10 , Issue.3 , pp. 540-557
    • Ullmann, A.A.1
  • 82
    • 52949132621 scopus 로고    scopus 로고
    • A stakeholder perspective on mission statements: An international empirical study
    • van Nimwegen, G., Bollen, L., Hassink, H., & Thijssens, T. (2008). A stakeholder perspective on mission statements: An international empirical study. International Journal of Organizational Analysis,16(1/2), 61–82.
    • (2008) International Journal of Organizational Analysis , vol.16 , Issue.1-2 , pp. 61-82
  • 83
    • 84868635404 scopus 로고    scopus 로고
    • In search of stakeholder salience: Exploring corporate social and sustainability reports
    • Weber, J., & Marley, K. A. (2012). In search of stakeholder salience: Exploring corporate social and sustainability reports. Business and Society,51(4), 626–649.
    • (2012) Business and Society , vol.51 , Issue.4 , pp. 626-649
    • Weber, J.1    Marley, K.A.2
  • 84
    • 0035101615 scopus 로고    scopus 로고
    • The end of the corporate environmental report? Or the advent of cybernetic sustainability reporting and communication
    • Wheeler, D., & Elkington, J. (2001). The end of the corporate environmental report? Or the advent of cybernetic sustainability reporting and communication. Business Strategy and the Environment,10(1), 1–14.
    • (2001) Business Strategy and the Environment , vol.10 , Issue.1 , pp. 1-14
    • Wheeler, D.1    Elkington, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.