Work

Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance

Year: 2020

Type: article

Abstract: Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder's needs and demands. In this research, we aim to examine whether firms with stakeholder engagement policies tend to disclose more environmental information. Additionally, we analyse the moderating role played by firm performance on the association between stakeholder engagement and environmental disclosure. As far as we know, previous research has not addressed these two questions. Our evidence shows that firms with stakeholder engagement policies are more likely to report environmental information, while firm performance negatively moderates the association between stakeholder engagement and environmental disclosure. These findings have implications for policymakers, firms, stakeholders and other researchers.

Source: Business Strategy and the Environment

DOI: 10.1002/bse.2555

Authors: María Consuelo Pucheta‐Martínez, Inmaculada Bel‐Oms, Lúcia Lima Rodrigues

Institutions: Universitat Jaume I, Universitat de València, University of Minho

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

Funders: Ministerio de Asuntos Económicos y Transformación Digital, Gobierno de España, Fundação para a Ciência e a Tecnologia

Awards: G2997999535, Núcleo de Investigação em Políticas Económicas