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| Tekijä: | Prado-Lorenzo, J-M. Gallego-Alvarez, I. Garcia-Sanchez, I.M. |
| Otsikko: | Stakeholder engagement and corporate social responsibility reporting: The ownership structure effect |
| Lehti: | Corporate Social Responsibility and Environmental management
2009 : MAR/APR, VOL. 16:2, p. 94-107 |
| Asiasana: | corporate responsibility social responsibility reporting stakeholders corporate governance stock ownership companies Spain |
| Vapaa asiasana: | ownership structure disclosure of information |
| Kieli: | eng |
| Tiivistelmä: | According to Ullmann's conceptual framework (1985), social disclosure could be explained by stakeholder power (henceforth as: s-p.), strategic posture and economic performance. This study aims to test the effect that s-p. and dispersed ownership structure have on the decision to disclose corporate social responsibility (CSR) information in the Spanish context, controlling for the rest of the dimensions. The results allow affirming that this paper tests a stakeholder theory approach to analyzing corporate social disclosures, and that it is consistent with the framework proposed, although the power of shareholders is quite limited. |
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