Managers’ Perceptions On Stakeholder Power In Relation To Esg Reporting

2020 ◽  
Author(s):  
Sharifah Buniamin
Keyword(s):  
Stakeholder Power

Board independence and corporate social responsibility reporting: mediating role of stakeholder power

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ordinary Least Squares ◽  
Board Independence ◽  
Content Type ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Corporate Social ◽  
Stakeholder Power

Purpose This study aims to examine the association between board independence and corporate social responsibility (CSR) reporting and the moderating role of stakeholder power on the association between board independence and CSR reporting. Design/methodology/approach Using a sample of 707 Bangladeshi firm-year observations, this study uses a content analysis technique to develop a 24-item of CSR reporting index. This study uses the ordinary least squares regression method to examine the relationship between board independence and CSR reporting. Findings The study finds that board independence does not influence CSR activities and relevant reporting in general. However, the non-influence of board independence and CSR reporting is offset by stakeholder power. Insider ownership, firm age, firm size, growth opportunities and market capitalisation have a positive influence on such reporting. Practical implications While this study suggests that stakeholders’ influence is an important factor in determining the firms’ incentives to disclose CSR information, this finding creates a new debate on the efficacy of independent directors and whether they are good monitors and are able to fulfil all the stakeholders’ expectations. Originality/value This study makes an important contribution to the literature on CSR practices by documenting that firms having powerful stakeholders induce the board and management to make more CSR reporting practices in the context of emerging economies.

scholarly journals Stakeholder power and engagement in an English seaside context: implications for destination leadership

2014 ◽  
Vol 69 (3) ◽  
pp. 187-201 ◽  
Author(s):  
Victoria Kennedy ◽  
Marcjanna M. Augustyn
Keyword(s):  
Mixed Method ◽  
Policy Development ◽  
Mixed Method Research ◽  
Structured Interviews ◽  
Leadership Theories ◽  
Content Type ◽  
Complexity Leadership ◽  
Seaside Resort ◽  
Leadership And Change ◽  
Stakeholder Power

Purpose The purpose of this paper is to examine stakeholder power and engagement within an increasingly competitive English seaside resort setting. It aims to adopt a structuralist and functionalist perspective and develop an enabling conceptualisation of power that incorporates structural and agency components in stakeholders’ reasons for engaging. Based on the conceptual interdependencies between stakeholder power and engagement, this study aims to present the limitations of previous studies on destination leadership in this area, and this paper also seeks to discuss implications for destination leadership. Design/methodology/approach As a qualitative and exploratory study, mixed-method research was adopted using questionnaires and semi-structured interviews with destination stakeholders from a prominent tourism action group. The primary research was carried out in an English seaside resort between 2010 and 2011. Data are used to draw a stakeholder map as a visual tool. Findings Eight elements of enabling power are confirmed to be of importance in identifying stakeholder power and engagement. The level of power varies depending on stakeholders’ position within a network. These findings direct attention towards adopting a complexity leadership approach in an increasingly competitive destination environment. Research limitations/implications The paper focuses on an English seaside resort, although results can be transferred to other similar-sized destinations where the focus is on local tourism policy development. Originality/value The paper provides an innovative conceptualisation of power in stakeholder theory by drawing primarily on a sociological understanding of power as an enabler and not as an inhibitor for development, leadership and change in seaside resorts. This paper uses leadership theories to interpret data and infer implications for destination leadership.

scholarly journals Tourism Events and the Nature of Stakeholder Power

2015 ◽  
Vol 19 (4) ◽  
pp. 525-541 ◽  
Author(s):  
Fidella Tiew ◽  
Kirsten Holmes ◽  
Nigel de Bussy
Keyword(s):  
Stakeholder Power

scholarly journals Participation without Negotiating: Influence of Stakeholder Power Imbalances and Engagement Models on Agricultural Policy Development in Uganda

2018 ◽  
Vol 84 (2) ◽  
pp. 390-415
Author(s):  
Mastewal Yami ◽  
Piet van Asten ◽  
Michael Hauser ◽  
Marc Schut ◽  
Pamela Pali
Keyword(s):  
Agricultural Policy ◽  
Policy Development ◽  
Stakeholder Power

The Impact of Stakeholder Power on Corporate Reputation: A Cross-Country Corporate Governance Perspective

2014 ◽  
Vol 25 (4) ◽  
pp. 991-1008 ◽  
Author(s):  
Abrahim Soleimani ◽  
William D. Schneper ◽  
William Newburry
Keyword(s):  
Corporate Governance ◽  
Corporate Reputation ◽  
Cross Country ◽  
The Impact ◽  
Stakeholder Power

Stakeholder power?

2003 ◽  
Vol 13 (7) ◽  
pp. 18-20
Author(s):  
Leslie Chapman
Keyword(s):  
Stakeholder Power

scholarly journals Developing economies and the emergence of new stakeholder group: An examination of stakeholders in the Chinese stock market

2013 ◽  
Vol 10 (2) ◽  
pp. 674-684
Author(s):  
Wen Qu ◽  
Judy Oliver
Keyword(s):  
Developing Economies ◽  
Secondary Data ◽  
Professional Associations ◽  
Chinese Economy ◽  
Stakeholder Group ◽  
Chinese Stock Market ◽  
Listed Firms ◽  
Stakeholder Groups ◽  
Private Investors ◽  
Stakeholder Power

As a consequence of the development of the Chinese economy, there has been an emergence of “new” stakeholder groups for the Chinese listed firms. New stakeholder groups include creditors, regulatory agencies, private investors, professional associations and environmentalists. With the use of secondary data, a review was undertaken to explore the emergence of these new stakeholder groups and discuss their influence over listed firms in China. The stakeholder typology developed by Mitchell et al (1997) is used to identify stakeholder attributes of each stakeholder group and assess their stakeholder power. The changes of stakeholder power over the years mirror China’s transition from a centrally planned economy to a more market oriented one.

scholarly journals CORPORATE GOVERNANCE, STAKEHOLDER POWER DAN KOMITE AUDIT

2020 ◽  
Vol 7 (2) ◽  
pp. 121
Author(s):  
Geavanesa Octoviany Octoviany
Keyword(s):  
Corporate Governance ◽  
Sustainability Reporting ◽  
Board Governance ◽  
Stakeholder Power

<p>Sebuah perusahaan diharapkan dapat juga memenuhi kebutuhan para pemangku kepentingan perusahaan tersebut. Untuk itulah sebuah perusahaan diharapkan memiliki laporan keberlanjutan sehingga dapat dijadikan pilihan untuk pengambilan keputusan para pemangku kepentingan dan ilmu pengetahuan bagi khalayak umum. Penelitian ini bertujuan untuk memberikan informasi bahwa <em>sustainability reporting</em> memang diperlukan untuk dapat memenuhi kebutuhan informasi pihak internal dan eksternal karena informasi keuangan saja tidaklah cukup sebagai bahan referensi dan pengambilan keputusan. Sampel yang digunakan adalah 33 perusahaan per tahun selama periode 2014–2018. Hasil dari penelitian ini menunjukkan bahwa jumlah karyawan dan persentase kepemilikan saham terbesar yang termasuk dalam <em>stakeholder power</em> dalam perusahaan berpengaruh positif terhadap <em>sustainability reporting</em>, sedangkan variabel <em>board governance</em> tidak terbukti berpengaruh terhadap <em>sustainability reporting</em>. Hasil selanjutnya menunjukkan bahwa komite audit tidak berhasil memoderasi pengaruh <em>board governance</em> dan <em>stakeholder power</em> terhadap <em>sustainability reporting</em>.</p>

Sign in / Sign up

Export Citation Format

Share Document