expectations, higher SDG reporting was found for companies in shareholder-oriented countries than in stakeholder-oriented countries …

sustainability performance. Firms domiciled in countries with a higher level of environmental- and stakeholder-value-oriented culture … experience less decline in firm value from the impact of COVID-19. Findings suggest a firm’s stakeholder-value orientation … contributes to preserving a firm’s value when general stakeholder value declines …

stringent application of stakeholder theory. It provides a stakeholder value creation framework derived from key characteristics … of stakeholder theory. This article highlights mutual stakeholder relationships in which stakeholders are both recipients … stakeholders. This paper details the application of the stakeholder value creation framework and its theoretical propositions for …