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https://hdl.handle.net/1822/69291
Título: | Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance |
Autor(es): | Pucheta-Martínez, María Consuelo Bel-Oms, Inmaculada Rodrigues, Lúcia Lima |
Palavras-chave: | Environmental disclosure Firm performance Stakeholder engagement |
Data: | Dez-2020 |
Editora: | John Wiley & Sons |
Revista: | Business Strategy and the Environment |
Resumo(s): | Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder’s needs and demands. In this research, we aim to examine whether firms with stakeholder engagement policies tend to disclose more environmental information. Additionally, we analyse the moderating role played by firm performance on the association between stakeholder engagement and environmental disclosure. As far as we know, previous research has not addressed these two questions. Our evidence shows that firms with stakeholder engagement policies are more likely to report environmental information, while firm performance negatively moderates the association between stakeholder engagement and environmental disclosure. These findings have implications for policy-makers, firms, stakeholders and other researchers. |
Tipo: | Artigo |
URI: | https://hdl.handle.net/1822/69291 |
DOI: | 10.1002/bse.2555 |
ISSN: | 0964-4733 |
e-ISSN: | 1099-0836 |
Arbitragem científica: | yes |
Acesso: | Acesso aberto |
Aparece nas coleções: | NIPE - Artigos em Revistas de Circulação Internacional com Arbitragem Científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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PaperLLR_Strategy.pdf | Does Stakeholder Engagement | 991,6 kB | Adobe PDF | Ver/Abrir |