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Thematische Bibliographien / Legitimacy Theory Stakeholder Theory / Zeitschriftenartikel

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Zeitschriftenartikel zum Thema „Legitimacy Theory Stakeholder Theory“

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Veröffentlicht am 29. Juni 2021

Zuletzt aktualisiert am 29. Juli 2025

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1

Phillips, Robert. "Stakeholder Legitimacy." Business Ethics Quarterly 13, no. 1 (2003): 25–41. http://dx.doi.org/10.5840/beq20031312.

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Abstract:This paper is a preliminary attempt to better understand the concept of legitimacy in stakeholder theory. The normative component of stakeholder theory plays a central role in the concept of legitimacy. Though the elaboration of legitimacy contained herein applies generally to all “normative cores” this paper relies on Phillips’s principle of stakeholder fairness and therefore begins with a brief description of this work. This is followed by a discussion of the importance of legitimacy to stakeholder theory as well as the general ambiguity of the term. A distinction is then drawn betw

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Majdi, Suria, Norman Mohd Saleh, Maizatulakma Abdullah, and Norazlan Alias. "Sustainability Disclosure in The Malaysian Construction Sector: The Effect of Community and Media Legitimacies." South East Asian Journal of Management 17, no. 2 (2023): 122–44. http://dx.doi.org/10.21002/seam.v17i2.1450.

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"Research Aims: The objective of the study is to examine the effects of stakeholder pressure on sustainability disclosure (SD). The study includes the effect of community on SD when the company considers the media as one of the legitimate stakeholders. Design/Methodology/Approach: Stakeholder legitimacy is evaluated using SD via content analysis based on panel data samples from the construction and property sectors. Research Findings: It was found that legitimacy is an antecedent and has a positive relationship with SD. Furthermore, this relationship between community legitimacy and SD is stro

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Mitchell, Ronald K., Bradley R. Agle, James J. Chrisman, and Laura J. Spence. "Toward a Theory of Stakeholder Salience in Family Firms." Business Ethics Quarterly 21, no. 2 (2011): 235–55. http://dx.doi.org/10.5840/beq201121215.

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ABSTRACT:The notion of stakeholder salience based on attributes (e.g., power, legitimacy, urgency) is applied in the family business setting. We argue that where principal institutions intersect (i.e., family and business); managerial perceptions of stakeholder salience will be different and more complex than where institutions are based on a single dominant logic. We propose that (1) whereas utilitarian power is more likely in the general business case, normative power is more typical in family business stakeholder salience; (2) whereas in a general business context legitimacy is socially con

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Reed, Darryl. "Stakeholder Management Theory: A Critical Theory Perspective." Business Ethics Quarterly 9, no. 3 (1999): 453–83. http://dx.doi.org/10.2307/3857512.

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Abstract:This article elaborates a normative Stakeholder Management Theory (SHMT) from a critical theory perspective. The paper argues that the normative theory elaborated by critical theorists such as Habermas exhibits important advantages over its rivals and that these advantages provide the basis for a theoretically more adequate version of SHMT. In the first section of the paper an account is given of normative theory from a critical theory perspective and its advantages over rival traditions. A key characteristic of the critical theory approach is expressed as a distinction between three

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Olsen, Tricia D. "Political Stakeholder Theory: The State, Legitimacy, and the Ethics of Microfinance in Emerging Economies." Business Ethics Quarterly 27, no. 1 (2016): 71–98. http://dx.doi.org/10.1017/beq.2016.59.

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ABSTRACT:How does the state influence stakeholder legitimacy? And how does this process affect an industry’s ethical challenges? Stakeholder theory adopts a forward-looking perspective and seeks to understand how managers can address stakeholders’ claims to improve the firm’s ability to create value. Yet, existing work does not adequately address the role of the state in defining the stakeholder universe nor the implications this may have for subsequent ethical challenges managers face. This article develops a political stakeholder theory (political ST) by weaving together the political econom

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Omran, Mohamed A., and Dineshwar Ramdhony. "Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review." International Journal of Accounting and Financial Reporting 5, no. 2 (2015): 38. http://dx.doi.org/10.5296/ijafr.v5i2.8035.

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This study provides an extensive critical review of the theoretical perspectives applied on corporate social responsibility (CSR) disclosure literature. From a CSR standpoint we review and discuss, in detail, legitimacy theory, stakeholder theory, social contract theory, and signalling theory to identify the situations that suit each of these perspectives. The findings show that there is no universal theory applicable on corporate social responsibility disclosure for all situations or societies. While legitimacy theory suggests CSR disclosures are part of a process of legitimation, stakeholder

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Ganesha, Irena, and Dwi Hartanti. "Analisis Stakeholders Management PT ABC Terkait Kasus Kebakaran Lahan." Jurnal Riset Akuntansi dan Keuangan 7, no. 2 (2019): 229–40. https://doi.org/10.17509/jrak.v7i2.17430.

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Abstract. This study aims to analyze the way PT ABC improves stakeholder management to be more effective after the smoke case and the way PT ABC responds to the fire issue. This study uses the legitimacy theory and stakeholder theory as the basis of research theory. This research was conducted using the case study research method through literature studies on press releases issued by PT ABC and interviews with PT ABC managers. The results showed that PT ABC tried to convince the public that the fire incident was not those who did it and PT ABC had made significant changes to its stakeholders m

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Shafique, Kamran, and Cle-Anne Gabriel. "Vulnerable Stakeholders’ Engagement: Advancing Stakeholder Theory with New Attribute and Salience Framework." Sustainability 14, no. 18 (2022): 11765. http://dx.doi.org/10.3390/su141811765.

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Stakeholder engagement is a central tenet for understanding and solving sustainability challenges. Given the existing stakeholder knowledge base and the fact that practitioners mostly focus on the engagement of high-power and salience stakeholders, the interests of low-power and vulnerable stakeholders are often manipulated. Therefore, this research is devoted to the engagement of low-power and vulnerable stakeholders. Grounded in the stakeholder theory and the results of two illustrations, we demonstrate how the physical proximity of vulnerable stakeholders influences salience patterns in a m

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Nufaisa, Nufaisa, and Binti Shofiatul Jannah. "MENGIDENTIFIKASI PERAN TEORI DAN KARAKTERISTIK PERUSAHAAN YANG DAPAT MEMPENGARUHI PENGUNGKAPAN CSR." Behavioral Accounting Journal 3, no. 2 (2020): 181–94. http://dx.doi.org/10.33005/baj.v3i2.107.

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Corporate Social Responsibility (CSR) is a part of corporate business social activities as an effort to bring good impact on environmental issues. Information regarding social activities, both economic also non-economic, has attracted the attention of users of financial reports. The disclosure of corporate social responsibility to the public is still voluntary. The theoretical development of CSR is stakeholder theory and legitimacy theory. Both of these theories come from a political economy perspective which explains the motivation for social disclosure. Stakeholder theory try to clarify the

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Simoni, Lorenzo, Laura Bini, and Marco Bellucci. "Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries." Meditari Accountancy Research 28, no. 6 (2020): 1059–87. http://dx.doi.org/10.1108/medar-03-2019-0462.

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Purpose The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used to formulate several hypotheses regarding the main factors that can influence a company’s decision to assure its SRs. Design/methodology/approach Using a sample of 417 listed organizations based in different European countries over five years, the effects of stakeholder commitment, country orientation toward sustainability, firm environmental

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Ogata, Ken. "Stakeholder responses to government austerity: what happens when strong stakeholders fail to react?" International Review of Administrative Sciences 83, no. 1 (2016): 129–48. http://dx.doi.org/10.1177/0020852315576711.

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Using stakeholder theory and a historical case study, I examine how key stakeholders failed to challenge the Alberta provincial government’s fiscal reforms, leading to the emergence of an unlikely champion in the Calgary hospital laundry workers. Notwithstanding that several prominent and powerful professional groups had the opportunity to oppose the government’s reforms, these groups either acquiesced or sought compromise individually with the government. This case calls into question the professions’ ability to protect public institutions under their domain. Points for practitioners In terms

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Mohanadas, Nirmala Devi, Abdullah Sallehhuddin Abdullah Salim, and Suganthi Ramasamy. "A Theoretical Review on Corporate Tax Avoidance: Shareholder Approach versus Stakeholder Approach." GATR Journal of Finance and Banking Review 4, no. 3 (2019): 82–88. http://dx.doi.org/10.35609/jfbr.2019.4.3(1).

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Objective - Although corporate tax avoidance is a widely discussed topic in the literature, conflicts do emerge when it is analyzed through the context of primary corporate duty. Should companies, in managing their taxes, solely honor their obligation to increase shareholders' wealth or should they cater to the interests of all their stakeholders? Such conflicts are especially evident in the inconsistent empirical observations on how corporate tax avoidance relate to corporate social responsibility (CSR), which makes the dearth of theoretical analysis on this issue even more conspicuous. Takin

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Mousa, Gehan A. "Stakeholder theory as an arch to manage successful legitimacy strategies." International Journal of Critical Accounting 2, no. 4 (2010): 399. http://dx.doi.org/10.1504/ijca.2010.036178.

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Wang, Hong. "Theory Foundation of Corporate Environmental Responsibility." Advanced Materials Research 726-731 (August 2013): 4203–11. http://dx.doi.org/10.4028/www.scientific.net/amr.726-731.4203.

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The target of Corporate Environmental Responsibility is for environmental protection. This article analyzes the theory foundation of it. With the view of sustainable development, social contract theory, legitimacy theory, stakeholder theory, circular economy theory and externality theory, enterprises will make achievement in Corporate Environmental Responsibility practice.

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KIM, HEEJUN, and ZHAOXIN PENG. "A Study of Theoretical Justifications for Mandatory ESG Disclosure in Korea." Legal Studies Institute of Chosun University 31, no. 2 (2024): 197–234. http://dx.doi.org/10.18189/isicu.2024.31.2.197.

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The growing global focus on sustainable development and Environmental, Social, and Governance (ESG) factors necessitates robust disclosure legislation, including in South Korea, where corporate conglomerates, or chaebols, dominate the economy. This research underscores the critical need for comprehensive ESG disclosure laws, supported by Stakeholder Theory, Sustainability Theory, and Legitimacy Theory, within the Korean context. Stakeholder Theory emphasizes the accountability of chaebols to diverse groups beyond shareholders, advocating for transparent ESG practices that align with societal e

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Siahaan, Verdinand Robertua. "Multi-stakeholder Initiative for Sustainable Development: An English School Perspective." JURNAL SOSIAL POLITIK 2, no. 1 (2017): 156. http://dx.doi.org/10.22219/sospol.v2i1.4763.

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AbstrakKolaborasi perusahaan multinasional, organisasi masyarakat sipil dan pemerintah sangat penting untuk melaksanakan pembangunan berkelanjutan. Munculnya inisiatif multi-stakeholder dianggap sebagai solusi untuk membawa pelaku yang berbeda bekerja sama dalam melindungi lingkungan dan pengelolaan pembangunan. Namun, kritikus berpendapat bahwa MSIs mengalami kekurangan akuntabilitas, legitimasi dan efektivitas. Penelitian ini akan menggunakan English School Theory (EST) untuk mengatasi perdebatan dengan menggunakan studi kasus tahun 2002 World Summit on Sustainable Development (WSSD) atau ko

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Al Amosh, Hamzeh, and Saleh Fadel Ahmad Khatib. "Theories of corporate disclosure: A literature review." Corporate Governance and Sustainability Review 6, no. 1 (2022): 46–59. http://dx.doi.org/10.22495/cgsrv6i1p5.

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The purpose of this paper is to provide an up-to-date look at the reality of the theories used in disclosure literature, including stakeholder theory, legitimacy theory, agency theory, signaling theory, institutional theory. This study relies on both deductive and inductive approaches to reviewing a group of disclosure literature worldwide and highlighting the theoretical frameworks used. The results showed that the most comprehensive theory is the stakeholder theory, as researchers have adopted it in more than one field of disclosure. The legitimacy theory followed them. Both theories, howeve

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Stratling, Rebecca. "The legitimacy of corporate social responsibility." Corporate Ownership and Control 4, no. 4 (2007): 80–88. http://dx.doi.org/10.22495/cocv4i4p6.

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Based on deliberations on the legitimacy of CSR from the perspective of stakeholder and legitimacy theory on the one hand and the more critical view of Milton Friedman and Michael Jenson on the other hand, this paper analyses how major energy companies legitimise their CSR activities in their Annual Reports and their CSR reports. The research indicates that managers recognise the potential contribution of CSR to long-term financial performance of firms as well as the need to socially legitimise the firm’s operations. A surprisingly limited number of the companies in the sample take a very expl

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Husnaini, Wahidatul, Susi Retna Cahyaningtyas, and Rahmi Sri Ramadhani. "PENGUNGKAPAN LINGKUNGAN: SUDUT PANDANG INVESTOR." Jurnal Aplikasi Akuntansi 9, no. 1 (2024): 262–76. http://dx.doi.org/10.29303/jaa.v9i1.477.

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Legitimacy theory berkaitan dengan aktivitas yang dilakukan perusahaan apakah sudah memenuhi norma, aturan dan kaidah masyarakat. Masalah yang ditimbulkan dari aktivitas perusahaan adalah masalah lingkungan. Pengungkapan lingkungan merupakan informasi yang dibutuhkan oleh investor sebagai bukti bahwa perusahaan peduli akan masalah lingkungan. Signaling theory beranggapan bahwa pengungkapan informasi lingkungan merupakan sinyal bagi stakeholder bahwa perusahaan memenuhi tuntutan stakeholder maupun masyarakat di sekitar perusahaan sehingga stakeholder merespons informasi tersebut. Tujuan penelit

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Cieśla, Maria. "Determining the strategic position of car-sharing services in Poland based on the stakeholder analysis method." Journal of Civil Engineering and Transport 5, no. 1 (2023): 37–45. http://dx.doi.org/10.24136/tren.2023.003.

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This article presents the use of the stakeholder analysis method to characterize the strategic position of car-sharing services in Poland. The theoretical part presents a detailed theory of stakeholders, as well as detailed methods and the course of the interest group analysis procedure. It covers the fundamentals of stakeholder theory which refers to the concept of strategic planning, system theory, organization theory, social responsibility and strategic management. The characteristics of stakeholder analysis are presented together with mostly used methodology. The focus is put on most commo

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Fuadah, Luk Luk, Rika Henda Safitri, and Yuliani Yuliani. "Ukuran Dewan, Ukuran Perusahaan, Leverage, Profitabilitas Berpengaruh terhadap Laporan Berkelanjutan Di Indonesia." Akuisisi: Jurnal Akuntansi 14, no. 2 (2019): 70–77. http://dx.doi.org/10.24127/akuisisi.v14i2.285.

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Tujuan dari penelitian ini adalah untuk menguji ukuran dewan, ukuran perusahaan, leverage dan profitabilitas terhadap laporan keberlanjutan (sustainability reporting). Sampel dalam penelitian hanya berfokus pada perusahaan yang menerima penghargaan dari Indonesia Sustainability Reporting Awards (ISRA). Penelitian ini menggunakan teori agensi (agency theory) dan teori legitimasi (Legitimacy theory) dan teori stakeholder (Stakeholder theory). Temuan penelitian ini menunjukkan bahwa Ukuran perusahaan berpengaruh positif dan signifikan terhadap laporan berkelanjutan. Leverage juga berpengaruh nega

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Riahi, Rabeb, Faten Chibani, and Abdelwahed Omri. "HOW IMPORTANT IS CSR COMMITMENT IN SHAPING CORPORATE REPUTATION?" International Journal of Professional Business Review 9, no. 4 (2024): e04672. http://dx.doi.org/10.26668/businessreview/2024.v9i4.4672.

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Objective: The study investigates the relationship between CSR and corporate reputation, given the trend of companies integrating CSR to meet stakeholders’ expectations and enhance reputation. Theoretical Framework: The study employs stakeholder theory to emphasize positive stakeholder relationships' impact on corporate reputation, the institutional approach advocating strategic societal engagement, signal theory highlighting CSR's role in signaling commitment to stakeholders, and legitimacy theory emphasizing active CSR participation to maintain societal legitimacy. Method: We use a panel dat

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Benn, S., R. Abratt, and B. O’Leary. "Defining and identifying stakeholders: Views from management and stakeholders." South African Journal of Business Management 47, no. 2 (2016): 1–11. http://dx.doi.org/10.4102/sajbm.v47i2.55.

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The focus of an organisation’s marketing efforts has shifted in recent years from satisfying customer needs to value creation for stakeholders. The purpose of this research is to establish how the senior management of an organisation define and identify stakeholders. The organisation’s stakeholders are then asked to identify their role as stakeholders. The research employed a qualitative research design. The subjects being the senior management of the South African subsidiary of one of the world’s largest paint manufacturers as well as a sample of the firm’s stakeholders. The results reveal a

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Fornaciari, Luca, and Caterina Pesci. "Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory." FINANCIAL REPORTING, no. 1 (February 2018): 67–102. http://dx.doi.org/10.3280/fr2018-001003.

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In this study, we examine the effects of voluntary disclosure on the market value of Italian-listed companies adopting GRI guidelines, interpreting our results in the light of both stakeholder theory and legitimacy theory. From a methodological viewpoint, an index is used to measure the level of disclosure of human resources and environmental information. We consider a sample of firms listed on the Milan Stock Exchange for an eleven-year period (2004-2014). The period chosen gave us the opportunity to assess the value-relevance of environmental and social information before and during the Glob

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Lechasseur, Kimberly. "Crafting Legitimacy in District–Community Partnerships." Teachers College Record: The Voice of Scholarship in Education 119, no. 11 (2017): 1–28. http://dx.doi.org/10.1177/016146811711901103.

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Background/Context Partnering across districts, schools, and other community organizations has become ubiquitous as a policy for promoting change. Despite growing attention to and scholarship on district–community partnerships, there is little examination of the organizational mechanisms involved in sustaining them. Purpose/Objectives This study examines the ways in which district–community partnerships establish and sustain legitimacy with multiple constituencies over time. Drawing on institutional theory, these analyses extend current theories of legitimation by describing the legitimacy-bui

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Oino, Isaiah, and Sina Yekini. "Meeting Stakeholder Needs: Who Should Managers Pay Close Attention To? Evidence from Listed Chinese Manufacturing Companies." Sustainability 16, no. 9 (2024): 3806. http://dx.doi.org/10.3390/su16093806.

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Meeting the needs of stakeholders, as an element of CSR, requires a delicate balance of meeting these needs and ensuring profitability. Guided by the legitimacy theory and the stakeholder theory, this paper assesses the significance of meeting stakeholder needs and examines the types of stakeholders that managers pay close attention to. Using a fixed-effects model on 859 Chinese manufacturing firms and a regression analysis, the results show a positive link between corporate social responsibility (CSR) activities and organisational financial performance via both accounting and market measures

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Wong, Wai-Khuen, Boon-Heng Teh, and Siow-Hooi Tan. "The Influence of External Stakeholders on Environmental, Social, and Governance (ESG) Reporting: Toward a Conceptual Framework for ESG Disclosure." Foresight and STI Governance 17, no. 2 (2023): 9–20. http://dx.doi.org/10.17323/2500-2597.2023.2.9.20.

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In recent years, governments and investors globally are compelling major corporate organizations to disclose important environmental, social and governance (ESG) issues. The continued flatlining of ESG reporting quality has led some parties to call on policymakers to take advantage of the distinct contextual pressure from external stakeholders to improve corporate ESG commitments. However, the relationship between external stakeholders and ESG disclosure remains ambiguous, both theoretically and empirically. Grounded in stakeholder theory, legitimacy theory, resource-based theory, and slack re

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Thanaya, Sayu Aryantini, and A. A. G. P. Widanaputra. "The Effect of CSR Disclosure On Firm Risk In Mining Companies Listed On IDX." E-Jurnal Akuntansi 29, no. 2 (2019): 577. http://dx.doi.org/10.24843/eja.2019.v29.i02.p07.

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This research aims to obtain empirical evidence on the effect of corporate social responsibility disclosure on firm risk. This research was conducted on mining companies listed on Indonesia Stock Exchange in 2015-2017. The sample determination method is purposive sampling, with 109 observations. The data analysis technique used is simple linear regression analysis. Based on the research results, it is known that corporate social responsibility disclosure has a negative effect on firm risk. This means that the more CSR disclosure of a company, the lower the firm risk. The implications of the re

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A. Omran, Mohamed, and Ahmed M. El-Galfy. "Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey." Asian Review of Accounting 22, no. 3 (2014): 257–86. http://dx.doi.org/10.1108/ara-01-2014-0013.

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Purpose – The purpose of this paper is to provide an extensive and critical overview of the theoretical perspectives used in the accounting disclosure literature including economic theories, political and social theories. Design/methodology/approach – The paper reviews and discusses in details the positive accounting theory (PAT), agency theory, signalling theory, political economy theory (PET), stakeholder theory, legitimacy theory and contingency theory to identify the situations suit each of these perspectives. Findings – The main finding shows that there is no universal theory applicable f

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Karim, Sitara, Norlida Abdul Manab, and Rusmawati Binti Ismail. "Legitimising the Role of Corporate Boards and Corporate Social Responsibility on the Performance of Malaysian Listed Companies." Indian Journal of Corporate Governance 12, no. 2 (2019): 125–41. http://dx.doi.org/10.1177/0974686219881092.

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The prime objective of this study is to investigate the legitimate role of corporate boards and corporate social responsibility on the performance of Malaysian listed companies during 2006–2017. Elements of corporate boards include board size, board independence and board diversity, whereas corporate social responsibility (CSR) dimensions constitute marketplace, environment, community and workplace. Both accounting-based (return on assets [ROA], return on equity [ROE]) and market-based (earnings per share [EPS]) performance measures have been employed for measuring performance. Pooled ordinary

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Singh, Shubham, and Shashank Mittal. "Analysis of drivers of CSR practices’ implementation among family firms in India." International Journal of Organizational Analysis 27, no. 4 (2019): 947–71. http://dx.doi.org/10.1108/ijoa-09-2018-1536.

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Purpose Differences in institutional environment and governance structures pave the way for heterogeneous nature of different businesses; this, in turn, shapes the way various sections of society act toward each other enacting their responsibilities. Taking into account the unique institutional environment and governance structures of firms in developing economies, this paper aims to build on the “stakeholder theory” to address the issue of the implementation of corporate social responsibilities (CSR) practices in these economies, particularly India. This paper also aims to uncover the salienc

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Priyadarshanie, W. A. N., Siti Khalidah Md Yusoff, and S. M. Ferdous Azam. "Determinants of corporate disclosures: An empirical test of political economy theory." International Journal of Applied Economics, Finance and Accounting 17, no. 2 (2023): 483–96. http://dx.doi.org/10.33094/ijaefa.v17i2.1210.

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The principle objective of this study was to employ political economy theory in order to examine the determinants that impact the corporate disclosure of listed companies in Sri Lanka. Data was gathered from 122 companies over a period of eight years, from 2012 to 2019. Corporate disclosures of Sri Lankan listed corporations were analysed using Partial Least Square Structural Equation Modelling (PLS-SEM). Determinants of corporate disclosures have been examined in light of political economy theory, namely legitimacy, isomorphic effects, and stakeholder power. The amount of corporate disclosure

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Pérez, Andrea, Carlos López, and María del Mar García-De los Salmones. "An empirical exploration of the link between reporting to stakeholders and corporate social responsibility reputation in the Spanish context." Accounting, Auditing & Accountability Journal 30, no. 3 (2017): 668–98. http://dx.doi.org/10.1108/aaaj-11-2013-1526.

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Purpose Based on the principles of stakeholder theory, the purpose of this paper is to explore the relationship between the information reported to stakeholders in corporate social responsibility (CSR) reports and companies’ CSR reputation (CSRR). Design/methodology/approach The paper implements two regression models to test how reporting to stakeholders influences the CSRR of 84 companies included in the Spanish “MercoEmpresas Responsables” reputation index. Findings The results demonstrate that greater global reporting intensity to stakeholders does not necessarily mean a better CSRR. Contra

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Uong, Lan Thi Ngoc, and Nam Danh Nguyen. "The disclosure of Environmental, Social, and Governance reports of Small and Medium-sized Enterprises in the emerging market." HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION 15, no. 3 (2025): 107–23. https://doi.org/10.46223/hcmcoujs.econ.en.15.3.3701.2025.

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The study aims to explore the factors influencing the disclosure of ESG reports of Small and Medium-sized Enterprises (SMEs) in Vietnam, an emerging economy in Southeast Asia, using fundamental theories such as legitimacy theory, stakeholder theory, organizational theory, institutional theory, and agency theory. Using a survey dataset of 217 SMEs in Vietnam’s two largest cities obtained through convenience sampling, we tested hypotheses and structural equation models using SmartPLS software. The results indicate that legal regulations have the greatest impact on ESG report disclosure among SME

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Wang, Xiuyan. "RESEARCH ON ASSET MANAGEMENT IN PRIVATE UNIVERSITIES IN CHINA (THE CASE STUDY OF THE YUNNAN COLLEGE OF BUSINESS MANAGEMENT)." EUrASEANs: journal on global socio-economic dynamics, no. 1(44) (January 15, 2024): 242–52. http://dx.doi.org/10.35678/2539-5645.1(44).2024.242-252.

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The purpose of this study is to examine asset management practices in Chinese private universities using Yunnan College of Business Management as a case study. The study draws on four theoretical frameworks: legitimacy theory, stakeholder theory, agency theory, and resource-based view theory. Qualitative research methods, including interviews and document analysis, are used to collect data from relevant stakeholders, such as administrators, faculty, and students. The study finds that while Yunnan College of Business Management has implemented various asset management strategies, there are stil

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Taufiq, Maf'ul. "Analysis Of Financial Ratios and Company Size As Determining Factors For Islamic Social Reporting Disclosure In Sharia Banks In Indonesia (Period 2015-2020)." Economics, Business and Management Science Journal 4, no. 2 (2024): 46–54. http://dx.doi.org/10.34007/ebmsj.v4i2.553.

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This study investigates the determinants of Islamic Social Reporting (ISR) disclosure among Islamic banks in Indonesia from 2015 to 2020. Using financial ratios (ROA, CR, DER) and firm size as factors, the research explores their impact on the extent of ISR disclosures. The study employs quantitative analysis based on data from annual reports of Indonesian Islamic banks, applying regression models to test hypotheses derived from stakeholder theory, legitimacy theory, and resource dependency theory. The findings reveal that profitability and liquidity positively influence ISR disclosures, indic

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Ionescu, Bogdan-Ștefan, Liliana Feleagă, and Luminița-Mihaela Dumitraşcu. "Does the shareholder salience influence the corporate social responsibility of entities from energy sector?" Proceedings of the International Conference on Business Excellence 14, no. 1 (2020): 225–35. http://dx.doi.org/10.2478/picbe-2020-0021.

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AbstractThe stakeholder salience framework has become, over the past two decades, a tool often used to identify, asses and prioritize stakeholders and has demonstrated considerable theoretical and managerial implications. The objective of this paper is to determine to what extent stakeholder salience influences how different stakeholder categories are represented in the sustainability reports of entities from energy sector. In this respect, an interpretative content-based analysis of the social and environmental information disclosed by entities is used. The sample encompasses six energy entit

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Chi, Vu Thi Quynh, and Duong Thi Huong Lien. "Research on the Factors Affecting Environmental Accounting in Manufacturing Enterprises in Tuyen Quang Province, Vietnam." Journal of Asian Multicultural Research for Social Sciences Study 4, no. 2 (2023): 41–52. http://dx.doi.org/10.47616/jamrsss.v4i2.404.

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The paper is based on fundamental theories such as contingency theory, legitimacy theory, and stakeholder theory to evaluate the factors affecting environmental accounting in manufacturing enterprises – a case study in Tuyen Quang province, Vietnam. To solve the research objective of this article, the author used a qualitative method combined with exploratory factor analysis (EFA) by sending a survey to managers and employees in the enterprises. Research results show that there are 5 factors including (1) Enterprise size, (2) Stakeholders, (3) Regulations, (4) Qualifications, (5) Line of busin

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HANINUN, Haninun, Lindrianasari LINDRIANASARI, Susi SARUMPAET, Agrianti KOMALASARI, and Ardi GUNARDI. "Environmental Disclosure on Cost of Capital: Environmental Risk as a Moderator Variable." Journal of Environmental Management and Tourism 10, no. 3 (2019): 530. http://dx.doi.org/10.14505//jemt.v10.3(35).08.

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The goal of this research is to test the effect of environmental disclosure on cost of capital. Also, to examines the environmental risk on its relationship on cost of capital. This study is derived on the stakeholder theory, legitimacy theory, and signaling theory. To implement the stakeholder theory, the companies can inform their environmental issues by disclosing their environmental management (Meng et al. 2014). They also disclose their environmental issue to fulfill both national and international regulation on environment to implement the legitimacy theory. Disclosure of environmental i

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Majdi, Suria, Norman Mohd Saleh, Maizatulakma Abdullah, and Norazlan Alias. "Stakeholder Power And Sustainability Disclosure: Stakeholder Salience Perspective." South East Asian Journal of Management 17, no. 1 (2023): 28–48. http://dx.doi.org/10.21002/seam.v17i1.1280.

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Research Aims: This study tests the effects of different stakeholder power (shareholders, employees, customers, business partners, community, government, NGOs, and media) on sustainability disclosure using stakeholder salience theory. Extending from this perspective, this study makes separate assumptions for each stakeholder and determines which one had the most power over sustainability disclosure. Design/Methodology/Approach: The study adopts a journalism (i.e., news framing) approach and observes the element of power in sustainability disclosure using content analysis. The sample comprises

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Khedmatgozar, Hamid Reza, Leila Namdarian, and Behrooz Rasuli. "Who or what really counts?‎ The application of BASEClass for stakeholder evaluation and classification." Management Decision 61, no. 7 (2023): 1966–97. https://doi.org/10.1108/MD-06-2022-0805.

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Purpose: The purpose of this study is to develop a framework for categorizing and evaluating stakeholders that addresses the key five constraints of The Theory of Stakeholder Identification and Salience (TSIS), including (1)&lrm; binary attributes, (2)&lrm; heterogeneous stakeholders in each category, (3)&lrm; ignoring stakeholder-organization relationship, (4)&lrm; ignoring stakeholders' communication frequency, and (5)&lrm; ignoring fringe stakeholders.&lrm; Methodology: In the first step, a set of solutions for the limitations and constraints of TSIS was extracted by holding three rounds of

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Mohanty, Kumud Ranjan, Ashutosh Parhi, and Rabi Narayan Subudhi. "The multifaceted world of integrated reporting: A journey-through theory." Multidisciplinary Reviews 7, no. 12 (2024): 2024280. http://dx.doi.org/10.31893/multirev.2024280.

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This research explores the theoretical foundations of Integrated Reporting (IR)-related research and outlines potential avenues for both theoretical and empirical exploration. Specifically, it scrutinizes the key theories utilized in studies concerning IR adoption, encompassing determinants of adoption, quality and influence, as well as stakeholder perspectives and challenges. Methodologically, a systematic review of 110 pertinent papers sourced from the Scopus database forms the basis of this investigation. The findings underscore the prevalent use of agency theory, legitimacy theory, stakeho

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Lusy and Reafles Ginting. "UNVEILING FUTURE PATHWAYS IN ESG AND SUSTAINABILITY: A BIBLIOMETRIC EXPLORATION OF EMERGING TRENDS AND RESEARCH GAPS." Akurasi : Jurnal Studi Akuntansi dan Keuangan 8, no. 1 (2025): 169–88. https://doi.org/10.29303/akurasi.v8i1.659.

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This study aims to identify future research opportunities in the field of sustainability and ESG through a bibliometric analysis of Scopus articles for the period 2014-2024, focusing on the fields of business, management, and accounting. The results show that the dominant topics are sustainable development, CSR, and governance, while ESG investment, financial performance, and new technologies are still under-explored. Driven by stakeholder expectations, regulations, and the need for legitimacy for ESG adoption, in line with stakeholder theory, legitimacy theory, and natural resource-based appr

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Xie, Xingsheng. "Research on control allocation, legality and acquisition performance of cross-border M&A based on stakeholder theory." Journal of Infrastructure, Policy and Development 8, no. 14 (2024): 8672. http://dx.doi.org/10.24294/jipd8672.

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As the involvement of Chinese enterprises in cross-border mergers and acquisitions (M&A) increases, on the one hand, it can drive enterprises to integrate with the international community and accelerate their transformation and upgrading, continuously enhancing their international competitiveness; on the other hand, it will also cause enterprises to experience more setbacks and challenges, especially the “weak acquisition of the strong” reverse cross-border acquisitions, which makes enterprises face a higher risk of failure. Reasonable control rights allocation can fully utilize the compet

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Amir, Aliana Shazma, Che Muhammad Quayyum, and Evawaynie Valquis Md. Isa. "Unlocking fintech disclosure: Exploring factors in Malaysia's banking sector." Journal of Nusantara Studies (JONUS) 10, no. 1 (2025): 274–323. https://doi.org/10.24200/jonus.vol10iss1pp274-323.

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Background and Purpose: This study investigates the impact of fintech disclosure on Malaysian banks from 2018 to 2022. Fintech adoption has transformed the banking industry, necessitating enhanced transparency to meet stakeholder expectations and regulatory demands. Despite the growing significance of fintech disclosure, its determinants remain underexplored, particularly in developing economies like Malaysia. The purpose of this study is to examine how key factors, including Sustainable Development Goals (SDGs), investment strategy, market capitalization, risk management, and foreign ownershi

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Sudaryanti, Dwiyani, and Yosevin Riana. "PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN." Jurnal Penelitian Teori & Terapan Akuntansi (PETA) 2, no. 1 (2017): 19–31. http://dx.doi.org/10.51289/peta.v2i1.273.

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Teori yang melatarbelakangi dilakukannya CSR menunjukkan bahwa tindakan tersebut akan memberikan dampak positif bagi perusahaan, baik melalui legitimasi maupun dari tanggapan positif dari masyarakat. Penelitian ini bertujuan menguji secara empiris teori tersebut. Sampel diambil dengan kriteria tertentu atas populasi dari industri kimia yang terpublikasi dari tahun 2014-2015. Metode analisis dilakukan melalui uji regresi sederhana. Hasil penelitian menunjukkan bahwa semua hipotesis yang diajukan dalam penelitian ini tidak diterima. Ketiga kinerja keuangan (current ratio, ROA dan ROE) tidak dipe

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Weber, Libby, and Margarethe Wiersema. "Dismissing a Tarnished CEO? Psychological Mechanisms and Unconscious Biases in the Board’s Evaluation." California Management Review 59, no. 3 (2017): 22–41. http://dx.doi.org/10.1177/0008125617712257.

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In today’s world, CEOs are frequently dismissed following corporate misconduct or poor performance. Yet, it is often difficult to predict when boards will dismiss the CEOs, as the same behavior often results in different decisions across firms. Taking a socio-cognitive perspective, this article explores the factors that lead a CEO to become tarnished. It then uses expectancy violation theory combined with attribution theory as well as stakeholder theory, concepts of legitimacy, and motivational theory to understand how the board evaluates the tarnished CEO.

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Balmer, John M. T. "The corporate identity, total corporate communications, stakeholders’ attributed identities, identifications and behaviours continuum." European Journal of Marketing 51, no. 9/10 (2017): 1472–502. http://dx.doi.org/10.1108/ejm-07-2017-0448.

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Purpose This paper aims to introduce a new integrated strategic framework entitled, “The corporate identity, total corporate communications, stakeholders’ attributed identities, identifications and behaviours continuum” and elucidates the central and strategic importance of corporate identity apropos corporate communications, corporate image, attributed stakeholder identifications and resultant behaviours. The strategic importance of corporate identity is noted. The continuum incorporates a variety of disciplinary/theoretical perspectives. Design/methodology/approach The paper/framework is inf

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Sitina, Akmel Surur. "Explaining Accountability through Social and Environmental Accounting Practice in Ethiopia." International Journal of Management Sciences and Business Research 8, no. 8 (2019): 68–77. https://doi.org/10.5281/zenodo.3510048.

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Most of the developed countries have made socio-economic developments through industrialization; however, a high level of industrial development is not always appended by social and environmental responsibility, which is an important element of company"s sustainability. The purpose of this study was to evaluate the social and environmental accounting practice and accountability of large taxpayer companies in Ethiopia. Stakeholder and legitimacy theories were used to explain the relationship between companies and their environment in terms of accountability. This study adopted survey research d

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Kaur, Amanpreet, and Sumit Lodhia. "Stakeholder engagement in sustainability accounting and reporting." Accounting, Auditing & Accountability Journal 31, no. 1 (2018): 338–68. http://dx.doi.org/10.1108/aaaj-12-2014-1901.

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Purpose The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils. Design/methodology/approach Managerial stakeholder theory through the use of the notion of stakeholder salience provides a theoretical basis for exploring stakeholder engagement in the sustainability accounting and reporting process. Case study research was used to explore the stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis. Findings The findings

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