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| Tekijä: | Omran, M. Atrill, P. Pointon, J. |
| Otsikko: | Shareholders versus stakeholders: corporate mission statements and investor returns |
| Lehti: | Business ethics
2002 : OCT, VOL. 11:4, p. 318-326 |
| Asiasana: | Shareholders Stakeholders Finance Investment Mission statements |
| Kieli: | eng |
| Tiivistelmä: | This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferiour returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. |
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