Год выпуска: 2011 Автор: Evangeline O. Elijido-Ten Издательство: LAP Lambert Academic Publishing Страниц: 288 ISBN: 9783844398793
Описание
The position taken in this study is that corporate managers will voluntarily provide environmental disclosures according to the demands of their salient stakeholders. This is in accordance with the basic premise of stakeholder theory which states that the firm's success depends upon the successful management of the relationships that firms have with their stakeholders. Corporate environmental disclosures, therefore, are perceived to be part of the dialogue between the firm and its stakeholders. Looking beyond managerial disclosure decisions is the catalyst for this research. Given the scarcity of studies conducted from the third world context and the limited application of stakeholder theory in the environmental reporting literature, much of this study is concerned with the development of a stakeholder framework that is applicable to a developing country, particularly the Malaysian context.
