Determinants of corporate social responsibility disclosure: an application of stakeholder theory

Robin W. Roberts ^[1]
1. [1] University of Missouri
  
  University of Missouri
  
  Township of Columbia, Estados Unidos
Localización: Accounting, organizations and society: an international journal devoted to the behavioural, organizational and social aspects of accounting, ISSN 0361-3682, Vol. 17, Nº 6, 1992, pág. 595
Idioma: inglés
Texto completo no disponible (Saber más ...)

Resumen
- A lack of sufficient theoretical support for models designed to explain corporate social responsibility activity led Ullmann (Academy of Management Review, 1985, pp. 540–577) to develop a framework for predicting corporate social activity based on a stakeholder theory of strategic management. This study empirically tests the ability of stakeholder theory to explain one specific corporate social responsibility activity — social responsibility disclosure. Results support this application, finding that measures of stakeholder power, strategic posture, and economic performance are significantly related to levels of corporate social disclosure.