...Charles H. Cho; Dorota Dobija; Joanna Krasodomska; Chaoyuan She; Ewelina Zarzycka Purpose Companies are encouraged to proactively identify and address the sustainability issues most relevant to stakeholders and respond to their concerns and expectations. This paper aims to examine how materiality...

...Marisa Agostini; Antonio Costantini; Carlo Marcon Purpose Based on the rational choice model of lobbying, this paper examines the level of involvement of all major stakeholder groups in the development of the EU Corporate Sustainability Reporting Directive ( CSRD ) and their level of support...

... evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy. Research limitations...

... explain this link (Fernando and Lawrence, 2014 ; Gómez-Trujillo et al., 2020 ; Sun et al., 2022). A new conceptual framework was thus formulated for the present study to facilitate a more holistic perspective on the relationship by combining three theoretical approaches: stakeholder...

... methodological approach that undertakes an online survey and semistructured interviews with critical green bond market stakeholders. Findings The most significant market driver in Canada is the reputational benefit for stakeholders, i.e. its ability to meet the high demand for sustainable finance...

... of the GRI. Social implications The authors highlight that there is a much broader group of stakeholders who require sustainability information and that it is important that the sustainability reporting standards serve the information needs of all stakeholders and not just those of the dominant actors...

... 14 04 2022 24 05 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Knowledge co-production Research impact Accountability Stakeholders According to the Nature Index (Nature, 2021), Spain features in 2021 as the 11th country...

.... Findings The findings indicate that most of the MNCs in Bangladesh are moving toward strategic CSR and away from the conventional altruistic (philanthropic) CSR. It also appears that stakeholder prioritization and one-way communication are key for managing stakeholders. Research limitations...

.... Findings Based on an analysis using the dynamic capabilities theoretical approach, the results suggest a positive relationship between the CS of firms, their environmental accounting practices and their level of corporate social responsibility (CSR) and accountability. Stakeholders’ pressure – which has...

... that considers both the economic value and the social value created by an organisation for its stakeholders. Design/methodology/approach The ISV analysis has been applied to Pompeu Fabra University, following a participatory action research process with representatives of the university and its stakeholders...

... the interrelated components of social innovation, societal demand and social stakeholders in a transformation model and it can be assessed to whether and how this congruence addresses to the equity principles. Design/methodology/approach The study provides a case analysis on two selected hospitality e...

...Desi Adhariani; Charl de Villiers Purpose This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy. Design/methodology/approach A survey is used to explore perspectives on IR. Findings...

...Renzo Mori Junior; Peter Best Purpose Previous studies have argued that the incapacity of the majority of SR stakeholders to identify the different types of assurance processes contributes to the existence of an expectation–performance gap and affects the credibility of such reports. To improve...

...Shamama Afreen; Sushil Kumar Purpose Development project implementation involving ecological and social externalities is an iterative process due to dynamic challenges emerging from the need to reconcile multiple, and often conflicting, interests of stakeholders. Stakeholder interactions result...

...Ericka Costa; Caterina Pesci Purpose – This paper aims to discuss the notion of social impact of social impact measurement in social enterprises by supporting the multiple-constituency theory as a contribution to this under-theorised issue. Moreover, the paper proposes the stakeholder-based...

... biodiversity strategies. Regional and unitary authorities were more likely than territorial authorities to prepare and report biodiversity-related information to stakeholders. There is currently no consistent framework or method to guide local authorities in the presentation of biodiversity-related information...

... universities. Given the future challenges that NZ managers (and accountants) will face, it is important that universities which form a vital part of NZ society, equip managers (and accountants) to meet these demands. This study on perceptions of different stakeholders in relation to education for sustainable...

... holds a narrow view of its social responsibilities whilst maintaining that it is possible to be both profitable and respectful to its stakeholders. The analysis also reveals that socially responsible businesses employ CSR in pursuit of their commercial interests and consider it to be their competitive...