Concepedia

Stakeholder-oriented Reporting

Stakeholder-Oriented Reporting is a form of intellectual capital reporting that systematically discloses intangible assets and performance indicators tailored to the informational needs of specific stakeholders, distinguishing itself by prioritizing transparency, accountability, and responsiveness to diverse stakeholder interests over generalized, organization-centric disclosure practices.

164

Publications

16.2K

Citations

357

Authors

212

Institutions

Publications per year

2017–2026

80

Parents

Publications

164

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

Financial statement effects of adopting international accounting standards: the case of Germany

Mingyi Hung, K.R. Subramanyam · Review of Accounting Studies · 2007 · 757 citations

, , +16

The Role of the Board in the Dissemination of Integrated Corporate Social Reporting

José Valeriano Frías Aceituno, Lázaro Rodríguez Ariza · Corporate Social Responsibility and Environmental Management · 2012 · 719 citations

, , +16

Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry

Craig Deegan, Christopher Blomquist · Accounting Organizations and Society · 2005 · 630 citations · Full text

, , +16

1–5 of 164

Authors

357

  1. IS
    Isabel Sánchez

    Universidad de Salamanca, Spain

    5 publications · 761 citations

    5

    h-index

  2. FV
    Filippo Vitolla

    Libera Università Maria SS. Assunta, Italy

    4 publications · 429 citations

    4

    h-index

  3. NR
    Nicola Raimo

    Libera Università Maria SS. Assunta, Italy

    4 publications · 429 citations

    4

    h-index

  4. LR
    Lázaro Rodríguez Ariza

    Universidad de Granada, Spain

    4 publications · 1.3K citations

    4

    h-index

  5. BF
    Belén Fernández-Feijóo Souto

    Universidade de Vigo, Spain

    3 publications · 771 citations

    3

    h-index

1–5 of 357

Institutions

212

  1. Universidad de Salamanca

    Salamanca, Spain

    5 h-index

    7 publications

    898 citations

  2. University of South Australia

    Adelaide, Australia

    5 h-index

    8 publications

    604 citations

  3. University of the Witwatersrand

    Johannesburg, South Africa

    4 h-index

    5 publications

    166 citations

  4. Macquarie University

    Sydney, Australia

    4 h-index

    6 publications

    165 citations

  5. Universidad de Granada

    Granada, Spain

    4 h-index

    8 publications

    3.3K citations

  6. University of the Basque Country

    Leioa, Spain

    3 h-index

    6 publications

    408 citations

  7. Babeș-Bolyai University

    Cluj-Napoca, Romania

    3 h-index

    9 publications

    139 citations

  8. Montclair State University

    Montclair, United States

    3 h-index

    3 publications

    771 citations

1–8 of 212

Venues

  1. 9

    h-index

  2. Sustainability

    9 publications · 448 citations

    9

    h-index

  3. SSRN Electronic Journal

    Repository · 7 publications · 616 citations

    7

    h-index

  4. Accounting Auditing & Accountability Journal

    6 publications · 609 citations

    6

    h-index

  5. Meditari Accountancy Research

    MEDAR · 6 publications · 330 citations

    6

    h-index

1–5