DETERMINANTS OF CORPORATE SOCIAL-RESPONSIBILITY DISCLOSURE - AN APPLICATION OF STAKEHOLDER THEORY

被引：1132

作者：

ROBERTS, RW

机构：

[1] School of Accountancy, University of Missouri, Columbia

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1992年 / 17卷 / 06期

关键词：

D O I：

10.1016/0361-3682(92)90015-K

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：595 / 612

页数：18