Corporate Sustainability Disclosure Matters
This book deals with a question that decisively influences and drives companies, regulators, banks, and investors in the 21st century. What significance do changes in social discourse and the relationship with social stakeholders have concerning the legitimacy and success of companies? Stakeholder expectations and more strictly defined sustainability regulations require companies to address the social domain and become more transparent and professional in sustainability reporting. Based on an empirical analysis over different industries, the author shows that social stakeholder orientation and topic salience does not only affect sustainability, but also financial performance metrics. Findings that should evoke a more strategic understanding of sustainability disclosure and corporate legitimacy.
Introduction
Reasoning of Included Theories
Organizational Legitimacy - Its
Foundations and Current Impact
Stakeholder Theory - Shaping Organizational Legitimacy
Public Value Theory - Measuring
Organizational Legitimacy
Summary Theoretical Findings
Sustainability and Materiality - Its
Organizational Implications and Disclosure
Research Gaps
Research Questions
Data Sample
Limitations of the Research in Focus
Empirical Analysis
References.
Heroth, Timo
| ISBN | 978-3-658-47652-6 |
|---|---|
| Medientyp | Buch |
| Copyrightjahr | 2025 |
| Verlag | Springer, Berlin |
| Umfang | XXIV, 195 Seiten |
| Sprache | Englisch |
