文章基本信息

标题：Sustainability Reports Disclosures: Who are the Most Salient Stakeholders?
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作者：İrge Şener ; İrge Şener ; Abdülkadir Varoğlu 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2016
卷号：235
页码：84-92
DOI：10.1016/j.sbspro.2016.11.028
语种：English
出版社：Elsevier
摘要：Abstract Due to the importance of stakeholders for the sustainability of the companies, there exists a research interest to identify the important stakeholders. With this study, most salient and other groups of stakeholders were identified based on a content analysis of sustainability reports of 78 large-scale companies. Although many researches are undertaken in developed countries based on sustainability reports that are popular tools for information disclosure for the companies, similar research in developing countries is still at infancy. The findings of the study indicate shareholders and government to be the most salient stakeholders regardless of industry difference.
关键词：Salient Stakeholders;Sustainability Resports;Disclosure