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    题名: Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan
    作者: Huang, Cheng-Li;Kung, Fan-Hua
    贡献者: 淡江大學會計學系
    关键词: Environmental disclosure;Stakeholder expectations;Stakeholder analysis;Environmental accounting;Disclosure strategy;Taiwan
    日期: 2010-10
    上传时间: 2011-05-20 09:44:24 (UTC+8)
    出版者: Dordrecht: Springer Netherlands
    摘要: This article investigates stakeholder expectations associated with corporate environmental disclosure. Several articles have studied the effect that stakeholder pressure has on environmental disclosing strategies. In this article, we extend previous research to an examination of the influence of external, internal, and intermediary stakeholder groups or constituencies in turn to clarify the demands of multiple stakeholders as to firms’ disclosure of sufficient and adequate environmental information. The sample comprised Taiwanese firms listed on the Taiwan Stock Exchange. Our results show that the level of environmental disclosure is significantly affected by stakeholder groups’ demands. External stakeholder groups, such as the government, debtors, and consumers, exert a strong influence over management intentions regarding the extent of environmental disclosure. Internal stakeholder groups, such as shareholders and employees, impose additional pressures on firms to disclose environmental information. As for intermediate stakeholder groups, environmental protection organizations, and accounting firms, these can greatly influence managerial choices regarding their environmental disclosure strategies.
    關聯: Journal of Business Ethics 96(3), pp.435-451
    DOI: 10.1007/s10551-010-0476-3
    显示于类别:[會計學系暨研究所] 期刊論文

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