The Relevance of Nationality and Industry for Stakeholder Salience: An Investigation Through Integrated Reports

Cristina Gianfelici (), Andrea Casadei and Federica Cembali
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Cristina Gianfelici: University of Bologna
Andrea Casadei: BilanciaRSI Value - Research Centre on Corporate Social Responsibility
Federica Cembali: BilanciaRSI Value - Research Centre on Corporate Social Responsibility

Journal of Business Ethics, 2018, vol. 150, issue 2, No 13, 558 pages

Abstract: Abstract The aim of this research is to investigate the web of business-stakeholder relationships emerging from first integrated reports. Drawn from the stakeholder salience theory, the analysis focuses on some factors that may cause specific stakeholders to be crucial for some organizations and their ability to create value over time. More precisely, findings highlight the importance of industry membership, while entities’ nationality seems not to be a differentiating element. This study contributes to the corporate disclosure literature by analyzing an emerging reporting tool, the integrated report, and demonstrating that the link between some business characteristics and stakeholder salience seems fundamental for the representation of the impact of corporate social and environmental responsibilities on the economic performance. From a practical point of view, the impact of industry membership on corporate disclosures encourages the drafting of differentiated reporting standards across sectors, in order to improve comparability, materiality, and reliability of information.

Keywords: Stakeholder salience theory; Corporate social responsibility; Economic performance; Corporate disclosures; Integrated reporting; Nationality; Industry (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (4)

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DOI: 10.1007/s10551-016-3194-7

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