淡江大學機構典藏:Item 987654321/53548
English  |  正體中文  |  简体中文  |  Items with full text/Total items : 62830/95882 (66%)
Visitors : 4049121      Online Users : 681
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/53548


    Title: Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan
    Authors: Huang, Cheng-Li;Kung, Fan-Hua
    Contributors: 淡江大學會計學系
    Keywords: Environmental disclosure;Stakeholder expectations;Stakeholder analysis;Environmental accounting;Disclosure strategy;Taiwan
    Date: 2010-10
    Issue Date: 2011-05-20 09:44:24 (UTC+8)
    Publisher: Dordrecht: Springer Netherlands
    Abstract: 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.
    Relation: Journal of Business Ethics 96(3), pp.435-451
    DOI: 10.1007/s10551-010-0476-3
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

    Files in This Item:

    File Description SizeFormat
    Drivers of Environmental Disclosure and Stakeholder Expectation Evidence from Taiwan.pdf217KbAdobe PDF1View/Open
    index.html0KbHTML112View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback