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 en
ISSN 0167-4544; 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 是
國別 NLD
公開徵稿
出版型式 紙本 電子版
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/53548 )

機構典藏連結
SDGS 潔淨水與衛生,可負擔的潔淨能源,尊嚴就業與經濟發展,永續城市與社區,負責任的消費與生產