A stakeholder theory perspective to corporate environmental disclosures

Chan, Sen Hwei. (1996). A stakeholder theory perspective to corporate environmental disclosures Honours Thesis, Dept. of Commerce, The University of Queensland.

       
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Author Chan, Sen Hwei.
Thesis Title A stakeholder theory perspective to corporate environmental disclosures
School, Centre or Institute Dept. of Commerce
Institution The University of Queensland
Publication date 1996
Thesis type Honours Thesis
Total pages 91
Language eng
Subjects 1402 Applied Economics
Formatted abstract Corporate social and environmental reporting are not new phenomena (Niskala and Pretes, 1995). The willingness of corporations to report social impacts has been addressed in a number of studies. This paper adopts a stakeholder theory approach to explain such environmental reporting practices. Ullman's (1985) three dimensional model of social responsibility disclosure was applied to derive an empirical model of Australian environmental disclosures. This model was tested using a sample of 102 Australian firms sampled from the top 110 Australian firms. The results were supportive of the stakeholder perspective of this paper. Specifically, the stakeholder power and strategic posture dimensions of Ullman's model found strong support in the results. The third dimension of economic performance was not supported by the results. Consistent with prior studies, size was found to be a significant predictor of disclosure practices.

 
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