Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect

Jose‐Manuel Prado‐Lorenzo, Isabel Gallego‐Alvarez and Isabel M. Garcia‐Sanchez

Corporate Social Responsibility and Environmental Management, 2009, vol. 16, issue 2, 94-107

Abstract: Social disclosure, according to Ullmann's conceptual framework (1985), could be explained by stakeholder power, strategic posture and economic performance, where the power of stakeholders is a function of the resources they control that are essential to the company. The aim of this work is to test the effect that shareholder power and dispersed ownership structure have on the decision to disclose corporate social responsibility (CSR) information in the Spanish context, controlling for the rest of the dimensions. Our results allow us to affirm that this paper tests a stakeholder theory approach to analyzing corporate social disclosures and is consistent with the framework proposed, although the power of shareholders is quite limited. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

Date: 2009
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https://doi.org/10.1002/csr.189

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:16:y:2009:i:2:p:94-107

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