教師資料查詢 | 類別: 期刊論文 | 教師: 黃振豊 HUANG, CHENG-LI (瀏覽個人網頁)

標題:Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan
學年99
學期1
出版(發表)日期2010/10/01
作品名稱Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan
作品名稱(其他語言)
著者Huang, Cheng-Li; Kung, Fan-Hua
單位淡江大學會計學系
出版者Dordrecht: Springer Netherlands
著錄名稱、卷期、頁數Journal of Business Ethics 96(3), pp.435-451
摘要This article investigates stakeholder expectations associated with corporate environmental disclosure. Several articles have studied the effect that stakeholder pressure has on environmental disclosing strategies. In this article, we extend previous research to an examination of the influence of external, internal, and intermediary stakeholder groups or constituencies in turn to clarify the demands of multiple stakeholders as to firms’ disclosure of sufficient and adequate environmental information. The sample comprised Taiwanese firms listed on the Taiwan Stock Exchange. Our results show that the level of environmental disclosure is significantly affected by stakeholder groups’ demands. External stakeholder groups, such as the government, debtors, and consumers, exert a strong influence over management intentions regarding the extent of environmental disclosure. Internal stakeholder groups, such as shareholders and employees, impose additional pressures on firms to disclose environmental information. As for intermediate stakeholder groups, environmental protection organizations, and accounting firms, these can greatly influence managerial choices regarding their environmental disclosure strategies.
關鍵字Environmental disclosure;Stakeholder expectations;Stakeholder analysis;Environmental accounting;Disclosure strategy;Taiwan
語言英文
ISSN0167-4544; 1573-0697
期刊性質國外
收錄於SSCI
產學合作
通訊作者Kung, Fan-Hua
審稿制度
國別荷蘭
公開徵稿
出版型式紙本;電子版
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