Determinants of corporate social responsibility disclosure: an application of stakeholder theory

• Robin W. Roberts ^[1]
  1. [1] University of Missouri

     University of Missouri

     Township of Columbia, Estados Unidos

     
• Localización: Accounting, organizations and society: an international journal devoted to the behavioural, organizational and social aspects of accounting, ISSN 0361-3682, Vol. 17, Nº 6, 1992, pág. 595
• Idioma: inglés
• DOI: 10.1016/0361-3682(92)90015-k
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• Dialnet Métricas: 44 Citas
• Resumen

  • A lack of sufficient theoretical support for models designed to explain corporate social responsibility activity led Ullmann (Academy of Management Review, 1985, pp. 540–577) to develop a framework for predicting corporate social activity based on a stakeholder theory of strategic management. This study empirically tests the ability of stakeholder theory to explain one specific corporate social responsibility activity — social responsibility disclosure. Results support this application, finding that measures of stakeholder power, strategic posture, and economic performance are significantly related to levels of corporate social disclosure.