Concepedia

Stakeholder-oriented Disclosure

Stakeholder-Oriented Disclosure is a form of corporate reporting that systematically provides information tailored to the interests, needs, and decision-making contexts of identifiable stakeholders beyond shareholders, distinguishing it from shareholder-centric disclosure by its inclusivity, responsiveness, and accountability to a broader set of societal and organizational actors.

97

Publications

11.4K

Citations

253

Authors

166

Institutions

Publications per year

2017–2026

51

Parents

Publications

97

Determinants of corporate social responsibility disclosure: An application of stakeholder theory

Robin W. Roberts · Accounting Organizations and Society · 1992 · 2.3K citations

, , +14

Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

Dan S. Dhaliwal, Suresh Radhakrishnan, Albert Tsang et al. · The Accounting Review · 2012 · 1.8K citations

, , +17

Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency

Dan S. Dhaliwal, Oliver Zhen Li, Albert Tsang et al. · Journal of Accounting and Public Policy · 2014 · 796 citations

, , +16

Exploring differences in social disclosures internationally: A stakeholder perspective

Joyce van der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar · Journal of Accounting and Public Policy · 2005 · 630 citations

, , +14

The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information

José Alberto Cárdenas-de la Fuente, Isabel Sánchez, María Belén Lozano · Journal of Cleaner Production · 2016 · 459 citations

, , +14

1–5 of 97

Authors

253

  1. AT
    Albert Tsang

    Hong Kong Polytechnic University, Hong Kong SAR China

    3 publications · 2.9K citations

    3

    h-index

  2. DS
    Dan S. Dhaliwal

    University of Arizona, United States

    3 publications · 2.9K citations

    3

    h-index

  3. LL
    Lúcia Lima Rodrigues

    University of Minho, Portugal

    3 publications · 148 citations

    3

    h-index

  4. IA
    Indra Abeysekera

    Charles Darwin University, Australia

    2 publications · 146 citations

    2

    h-index

  5. IS
    Isabel Sánchez

    Universidad de Salamanca, Spain

    2 publications · 512 citations

    2

    h-index

1–5 of 253

Institutions

166

  1. University of Arizona

    Tucson, United States

    3 h-index

    3 publications

    2.9K citations

  2. University of Antwerp

    Antwerp, Belgium

    3 h-index

    4 publications

    116 citations

  3. Universidad de Granada

    Granada, Spain

    3 h-index

    9 publications

    383 citations

  4. Chinese University of Hong Kong

    Hong Kong, Hong Kong

    3 h-index

    5 publications

    5.5K citations

  5. Universidad de Salamanca

    Salamanca, Spain

    2 h-index

    4 publications

    1.4K citations

  6. Universitas Trisakti

    Jakarta, Indonesia

    2 h-index

    2 publications

    95 citations

  7. University of Portsmouth

    Portsmouth, United Kingdom

    2 h-index

    2 publications

    129 citations

  8. Deakin University

    Burwood, Australia

    2 h-index

    2 publications

    50 citations

1–8 of 166

Venues

  1. Sustainability

    7 publications · 274 citations

    7

    h-index

  2. Social Responsibility Journal

    6 publications · 275 citations

    6

    h-index

  3. Accounting Auditing & Accountability Journal

    6 publications · 851 citations

    6

    h-index

  4. Social and Environmental Accountability Journal

    SEA · 5 publications · 96 citations

    5

    h-index

  5. SSRN Electronic Journal

    Repository · 5 publications · 406 citations

    5

    h-index

1–5