Search Results - subject:"stakeholder theory"

Share repurchases and corporate sustainability : evidence from South Africa

Mouton, Frank; Londt, Carly; Cloete, Gerhard; Hattingh, … - In: International Journal of Financial Studies : open … 12 (2024) 2, pp. 1-15

2011-2019. According to stakeholder theory, companies may feel a sense of obligation to not only distribute returns to … several societal problems are experienced. The results support stakeholder theory, but increased disclosure pertaining to the …

Persistent link: https://www.econbiz.de/10014636282

Does integrated reporting assurance impact investment decision-making? : insight from 100 listed firms in South Africa

Mushwana, Phoebe; Chikutuma, Chisinga Ngonidzashe; … - In: Cogent business & management 11 (2024) 1, pp. 1-23

The study examined the relationship between IR assurance and investment decision-making. The study used a sample of 100 companies that have a public listing on the Johannesburg Stock Exchange (JSE) over a three-year period (2018, 2019 and 2020) to collect the secondary data used to measure the...

Persistent link: https://www.econbiz.de/10015427302

Sustainable development goals on gender equality disclosure practices of Indonesian companies

Faisal, Faisal; Hapsari, Mutiafatma Arum; Joseph, Corina; … - In: Cogent business & management 11 (2024) 1, pp. 1-16

This study explores the disclosure practices of gender equality in sustainable development goals. It investigates the extent to which companies disclose gender equality and what factors influence the sustainable development goals related to gender equality disclosure. The study analyzed 148...

Persistent link: https://www.econbiz.de/10015443661

Society's well-being and firm profitability

Ratajczak, Piotr; Nowicki, Jarosław; Szutowski, Dawid - In: Financial internet quarterly 20 (2024) 3, pp. 13-28

firm-specific and macroeconomic determinants - on firm profitability in Poland. Based on stakeholder theory we hypothesized …

Persistent link: https://www.econbiz.de/10015077009

The influence of external stakeholders on Environmental, Social, and Governance (ESG) reporting: toward a conceptual framework for ESG disclosure

Wong, Wai-Khuen; Boon Heng Teh; Hooi, Tan Siow - In: Foresight and STI governance : journal of the National … 17 (2023) 2, pp. 9-20

Persistent link: https://www.econbiz.de/10015413386

The effect of the carbon tax and the emission reduction fund on government salience

Dunbar, Kirsty M.; Wynder, Monte; Baxter, Peter - In: Australasian accounting business and finance journal : AABF 17 (2023) 3, pp. 81-105

stakeholder theory and finds that the power and urgency of both policies was weakened by uncertainty, an often-neglected factor …

Persistent link: https://www.econbiz.de/10015447888

People, performance and transition : a case study of psychological contract and stakeholder orientation in the Toyota Australia plant closure

Samson, Danny; Swink, Morgan - In: Journal of operations management 69 (2023) 1, pp. 67-101

Persistent link: https://www.econbiz.de/10014293322

Ethical implications of text generation in the age of artificial intelligence

Illia, Laura; Colleoni, Elanor; Zyglidopoulos, Stelios C. - In: Business ethics, the environment & responsibility 32 (2023) 1, pp. 201-210

Persistent link: https://www.econbiz.de/10013471928

Temporal orientation and corporate social responsibility : global evidence

Choe, Chong-mu; Kim, Jimi; Shenkar, Oded - In: Journal of management studies : JMS 60 (2023) 1, pp. 82-119

Persistent link: https://www.econbiz.de/10013478888

Corporate social responsibility and export performance under stakeholder view : the mediation of innovation and the moderation of the legal form

Martos-Pedrero, Antonio; Jiménez-Castillo, David; … - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 248-266

Persistent link: https://www.econbiz.de/10014245514