Abstract
Transparency is a quality of corporate social responsibility communication that enhances the relationship between the investors and the company. The objective of this paper is to analyze if the transparency of the sustainability reports is affected by the relationship of companies in different industries with their stakeholders. If this were the case, it would indicate that the pressure of significant stakeholders determines the required level of transparency of the reports. We find that the pressure of some groups of stakeholders (customers, clients, employees, and environment) improves the quality of transparency of the reports. We extend previous research by studying the effect of stakeholder group pressure on transparency when reporting sustainability. Our results show that transparency is affected by ownership, along with size and global region.
| Original language | English |
|---|---|
| Pages (from-to) | 53-63 |
| Number of pages | 11 |
| Journal | Journal of Business Ethics |
| Volume | 122 |
| Issue number | 1 |
| DOIs | |
| State | Published - Jun 2014 |
ASJC Scopus subject areas
- Business and International Management
- General Business, Management and Accounting
- Arts and Humanities (miscellaneous)
- Economics and Econometrics
- Law
Keywords
- Corporate social responsibility
- Global Reporting Initiative
- Information system for sustainability
- Stakeholders pressure
- Sustainability report
- Transparency
