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| Author: | O'Dwyer, B. Unerman, J. Hession, E. |
| Title: | User needs in sustainability reporting: Pespectives of stakeholders in Ireland |
| Journal: | European Accounting Review
2005 : VOL. 14:4, p.759-787 |
| Index terms: | IRISH REPUBLIC Non-government organizations Reporting Stakeholders Sustainable development |
| Language: | eng |
| Abstract: | This article discusses the views of Irish stakeholders regarding the sufficiency and potential of corporate sustainability reporting to meet their information needs. The focus is on Irish social and environmental non-governmental organisations (NGOs), which are argued to constitute a significant group of non-financial stakeholders. It is shown that there is a widespread demand for mandated, externally verified sustainability reporting . The demand is driven by a desire to gain knowledge of companies' commitment to responsible business practices. |
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