Work

Sustainability Reports Disclosures: Who are the Most Salient Stakeholders?

Year: 2016
Type: conference-paper
Abstract: Due to the importance of stakeholders for the sustainability of the companies, there exists a research interest to identify the important stakeholders. With this study, most salient and other groups of stakeholders were identified based on a content analysis of sustainability reports of 78 large-scale companies. Although many researches are undertaken in developed countries based on sustainability reports that are popular tools for information disclosure for the companies, similar research in developing countries is still at infancy. The findings of the study indicate shareholders and government to be the most salient stakeholders regardless of industry difference.
Language: English
Open Access status: diamond
OpenAlex ID: W2558786121
FWCI: 2.735
Cites: 20
Cited by: 23
Related to: 10