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Stakeholders affect, and are affected by, the decisions taken by companies. They have varied and often conflicting interests, so it is essential for managers to know both who they are, and what are their attributes. This work has the aim of determining the main attributes of stakeholders with regards environmental issues, and how these attributes influence stakeholders’ environmental salience (i.e. the attention and priority accorded to them by managers). In order to do this we surveyed environmental managers from 277 Spanish manufacturing firms for their perceptions of stakeholders’ power, legitimacy, urgency and salience, with regards environmental issues.

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