2003
DOI: 10.1002/csr.45
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An exploration of corporate attitudes to the significance of environmental information for stakeholders

Abstract: This paper reports on a questionnaire survey sent to environmental managers in quoted UK firms from environmentally sensitive sectors. A total of 58 usable responses was received, with most but not all being returned by environmental managers. While contextual information regarding perceptions of their companies' environmental sensitivity and management systems was sought, the main focus of the questionnaire was on respondents' views about stakeholder concerns. There was broad agreement that external stakehold… Show more

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Cited by 46 publications
(35 citation statements)
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“…Stakeholders pay attention not only towards economic issues but also take interest in environmental and social performance of organization (Faux, 1993). In this regard, Collison et al (2003) carried out an empirical study to know managerial perception of stakeholders' interest in reporting and found that stakeholders show their concern towards environmental communication. Therefore, stakeholders are the main target audience of the sustainability reports (Cuganesan and Khan, 2008;Skouloudis et al, 2009) and sustainability reports have to meet requirements of different stakeholders (Azzone et al, 1997).…”
Section: A Stakeholder Perspective To Sustainability Reportingmentioning
confidence: 99%
“…Stakeholders pay attention not only towards economic issues but also take interest in environmental and social performance of organization (Faux, 1993). In this regard, Collison et al (2003) carried out an empirical study to know managerial perception of stakeholders' interest in reporting and found that stakeholders show their concern towards environmental communication. Therefore, stakeholders are the main target audience of the sustainability reports (Cuganesan and Khan, 2008;Skouloudis et al, 2009) and sustainability reports have to meet requirements of different stakeholders (Azzone et al, 1997).…”
Section: A Stakeholder Perspective To Sustainability Reportingmentioning
confidence: 99%
“…Reporting entities may perceive different stakeholders to have different degrees of powerfulness , and that firms are more proactive towards those who are more powerful (Buhr, 2002). Although evidence suggests firms may consider institutional investors, major customers and third sector organisations important stakeholders in CSD (Collison et al, 2003;Stikker, 1992;and Tilt, 2007), differences may be expected between stakeholder groups (Mitchell et al, 1997) …”
Section: Hypothesis 3: There Is a Negative Relationship Between The Dmentioning
confidence: 99%
“…Our research methodology was based on prior research into the analysis of attitudes (Collison et al, 2003;Emerson et al, 2007) and the usefulness of accounting information (Dumontier and Raffournier, 2002). In the questionnaire, respondents were asked to describe their relative agreement with each statement on a five-point Likert scale (ranging from strongly disagree, '1' to strongly agree, '5').…”
Section: Sample Selection and Methodology Of Researchmentioning
confidence: 99%