A measure of the evolution of the company's orientation toward its primary stakeholders

Alves, Carlos F.

doi:10.1016/j.frl.2022.103215

Cited by 4 publications

(1 citation statement)

References 7 publications

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“…The development of a retail charter applies to the stakeholder capitalism theory [23,150,151], which includes individuals and groups that have a stake in a retail business from various categories of stakeholders, such as the owner, employee, customer, supplier, community, and governance stakeholders. Every retail business has multiple and diverse stakeholders who can influence the business, the actions, or the performance of the business [34,138,152].…”

Section: Stakeholdersmentioning

confidence: 99%

A Framework for a Generic Retail Charter: A Guide towards Sustainability and Stakeholder Support

Venter

Duffett

2022

Sustainability

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This paper develops a framework for a generic retail stakeholder charter that addresses expectations of relevant retail business stakeholders to achieve success and sustainability. Hevner’s design science research model was used for the development of this framework. Relevant literature on retail business management, stakeholder theory, and existing charters was reviewed and used for the design of a draft generic retail charter framework. The draft framework was submitted to expert practitioners and academics for verification in terms of correctness, completeness, and relevance to develop the final retail charter framework. The framework addresses stakeholder expectations regarding relevant categories, and the structure of the retail charter addresses the identity, elements, and the management of the retail charter. The elements in the generic retail charter are structured to achieve stakeholder support by ensuring compliance, satisfaction, and excitement. This generic retail charter framework creates research opportunities for the development of detailed retail charters for every stakeholder category, and customized retail charters for individual retail businesses. The framework provides further research opportunities for retail businesses operating in a particular industry, ecommerce, various Standard Industrial Classification (SIC) codes, and other countries.

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Section: Stakeholdersmentioning

confidence: 99%

A Framework for a Generic Retail Charter: A Guide towards Sustainability and Stakeholder Support

Venter

Duffett

2022

Sustainability

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Which direction for stakeholder capitalism? Approaches and reporting towards POP accounting

Biancone,

Secinaro,

Brescia

et al. 2024

Sustainable Development

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Our study uncovers the evolving landscape of stakeholder capitalism. This paradigm recognises the intrinsic value of capital among diverse stakeholders and underscores the importance of engaging them in the long‐term value‐generation process. Through bibliometric analysis, we explore the multifaceted nature of stakeholder capitalism, its historical evolution, and the current debates surrounding its implementation, particularly in social reporting and integrated performance representation. Our findings illuminate the growing emphasis on POP accounting as a potential bridge between traditional shareholder‐centric models and a more inclusive stakeholder‐oriented approach. POP accounting emerges as a vital tool for demystifying complex financial data, offering a transparent, accessible narrative that resonates with broader stakeholders. By integrating insights from various sectors and geographical regions, this paper sheds light on the practical implications of adopting POP accounting within stakeholder capitalism. It suggests it could catalyse a more democratic, transparent, and sustainable corporate governance framework. Our research contributes to the ongoing corporate responsibility and governance discourse, providing actionable insights for businesses, policymakers, and academics committed to fostering an equitable, stakeholder‐inclusive future.

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ESG scores and debt costs: Exploring indebtedness, agency costs, and financial system impact

Alves,

Meneses

2024

International Review of Financial Analysis

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A measure of the evolution of the company's orientation toward its primary stakeholders

Cited by 4 publications

References 7 publications

A Framework for a Generic Retail Charter: A Guide towards Sustainability and Stakeholder Support

A Framework for a Generic Retail Charter: A Guide towards Sustainability and Stakeholder Support

Which direction for stakeholder capitalism? Approaches and reporting towards POP accounting

ESG scores and debt costs: Exploring indebtedness, agency costs, and financial system impact

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