Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance
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Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance

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Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance

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dc.contributor.author Pucheta Martínez, María Consuelo
dc.contributor.author Bel Oms, Inmaculada
dc.contributor.author Lima Rodrigues, Lúcia
dc.date.accessioned 2021-03-24T13:37:39Z
dc.date.available 2021-03-24T13:37:39Z
dc.date.issued 2020
dc.identifier.uri https://hdl.handle.net/10550/78346
dc.description.abstract Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder's needs and demands. In this research, we aim to examine whether firms with stakeholder engagement policies tend to disclose more environmental information. Additionally, we analyse the moderating role played by firm performance on the association between stakeholder engagement and environmental disclosure. As far as we know, previous research has not addressed these two questions. Our evidence shows that firms with stakeholder engagement policies are more likely to report environmental information, while firm performance negatively moderates the association between stakeholder engagement and environmental disclosure. These findings have implications for policymakers, firms, stakeholders and other researchers.
dc.language.iso eng
dc.relation.ispartof Business Strategy And The Environment, 2020, vol. 29, num. 8, p. 3025-3037
dc.rights.uri info:eu-repo/semantics/openAccess
dc.source Pucheta Martínez, María Consuelo Bel Oms, Inmaculada Lima Rodrigues, Lúcia 2020 Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance Business Strategy And The Environment 29 8 3025 3037
dc.subject Economia
dc.title Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance
dc.type info:eu-repo/semantics/article
dc.date.updated 2021-03-24T13:37:39Z
dc.identifier.doi https://doi.org/10.1002/bse.2555
dc.identifier.idgrec 143940

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