... responsibility reporting. Design/methodology/approach The authors use historical analysis to analyze qualitatively the annual reports of prominent US organizations between the 1900s to the early 2000s. Adopting an integrationist perspective, the authors ground their research in stakeholder theory...

... with tracing the development of stakeholder theory in its attempt to depict the relationship between stakeholder management and SR. Findings Three management philosophies (recognition of the external environment, a need for collaboration, and a need for a shared understanding) emerge from both classical...