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Stakeholder influence strategies on environmental reporting: exploring the Malaysian context

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conference contribution
posted on 2024-07-13, 04:05 authored by Evangeline Elijido-Ten, Louise Kloot, Peter Clarkson
This research extends the application of stakeholder theory in the environmental reporting area by using Frooman’s (1999) typology of resource relationships and influence strategies to understand how different stakeholder groups go about seeking what they want from the management. This study is organised into two phases. The first phase explores how Frooman’s model can be used in the Malaysian context. Phase 2 adopts an experimental approach using hypothetical vignettes. The findings indicate that although the model is useful to predict the influence strategies taken by each stakeholder group, its effectiveness is tempered by the level of significance placed on the environmental event. The results presented lead to the conclusion that voluntary environmental disclosures are used by corporate entities to manage their possibly competing stakeholder demands. This is in accordance with the basic premise of stakeholder theory.

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Journal title

5th Asia Pacific Interdisciplinary Research in Accounting (APIRA) Triennial Conference, Auckland, New Zealand, July 2007

Conference name

5th Asia Pacific Interdisciplinary Research in Accounting APIRA Triennial Conference, Auckland, New Zealand, July 2007

Publisher

APIRA Triennial Conference

Copyright statement

Copyright © 2007 The authors.

Language

eng

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