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Stakeholder Engagement in Sustainability Reporting: Evidence of Reputation Risk Management in Large Australian Companies
Australian Accounting Review ( IF 2.680 ) Pub Date : 2019-09-08 , DOI: 10.1111/auar.12293
Putu Agus Ardiana 1
Affiliation  

The objective of this research is to examine whether stakeholder engagement in sustainability reporting constitutes the process of managing reputational risk. This research utilises Shrives and Brennan's (2017) framework of rhetorical strategies of non‐compliance to obtain empirical evidence of reputation risk management (RRM) in the context of stakeholder engagement in sustainability reporting. Quantitative and qualitative content analysis was undertaken on 154 sustainability disclosures in both the annual and sustainability reports of large Australian companies. This research finds that large Australian companies engage with their stakeholders to manage reputational risk: to increase market share and pre‐empt social issues. It is evident that large Australian companies use several forms of rhetorical statements in their sustainability disclosures with respect to RRM. However, there is no evidence that they shirk their responsibilities.

中文翻译:

利益相关者参与可持续发展报告:大型澳大利亚公司声誉风险管理的证据

这项研究的目的是检查利益相关者参与可持续发展报告是否构成声誉风险管理过程。本研究利用Shrives和Brennan(2017)的不合规修辞策略框架,在利益相关方参与可持续发展报告的背景下获得声誉风险管理(RRM)的经验证据。对大型澳大利亚公司的年度报告和可持续性报告中的154项可持续性披露进行了定量和定性的内容分析。这项研究发现,大型澳大利亚公司与其利益相关者合作来管理声誉风险:增加市场份额并抢先解决社会问题。显然,大型澳大利亚公司在有关RRM的可持续性披露中使用了几种形式的措辞。但是,没有证据表明他们推卸责任。
更新日期:2019-09-08
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