Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance
| Autor: | María Consuelo Pucheta-Martínez, Lúcia Lima Rodrigues, Inmaculada Bel-Oms |
|---|---|
| Přispěvatelé: | Universidade do Minho |
| Rok vydání: | 2020 |
| Předmět: |
Strategy and Management
Geography Planning and Development Social Sciences Stakeholder engagement Economia 010501 environmental sciences Management Monitoring Policy and Law Public administration 01 natural sciences environmental disclosure Political science 0502 economics and business Business and International Management 0105 earth and related environmental sciences Science & Technology ComputingMilieux_THECOMPUTINGPROFESSION stakeholder engagement 05 social sciences Foundation (evidence) language.human_language firm performance Environmental disclosure language Christian ministry Portuguese 050203 business & management Environmental reporting |
| Zdroj: | Pucheta Martínez, María Consuelo Bel Oms, Inmaculada Lima Rodrigues, Lúcia 2020 Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance Business Strategy And The Environment 29 8 3025 3037 RODERIC. Repositorio Institucional de la Universitat de Valéncia instname Repositório Científico de Acesso Aberto de Portugal Repositório Científico de Acesso Aberto de Portugal (RCAAP) instacron:RCAAP RODERIC: Repositorio Institucional de la Universitat de Valéncia Repositori Universitat Jaume I Universitat Jaume I |
| ISSN: | 1099-0836 0964-4733 |
| DOI: | 10.1002/bse.2555 |
| Popis: | Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder’s needs and demands. In this research, we aim to examine whether firms with stakeholder engagement policies tend to disclose more environmental information. Additionally, we analyse the moderating role played by firm performance on the association between stakeholder engagement and environmental disclosure. As far as we know, previous research has not addressed these two questions. Our evidence shows that firms with stakeholder engagement policies are more likely to report environmental information, while firm performance negatively moderates the association between stakeholder engagement and environmental disclosure. These findings have implications for policy-makers, firms, stakeholders and other researchers. The authors acknowledge financial support from the Spanish Ministry of Economy, Industry and Competitiveness for the research project ECO 2017-82259-R and from the University Jaume I for the research project UJI-B2018-15. The authors also acknowledge financial support from the National Funds of the FCT – Portuguese Foundation for Science and Technology within the project UID/ECO/03182/2019. |
| Databáze: | OpenAIRE |
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