Concepedia

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

Robin W. Roberts

Accounting Organizations and Society · 1992 · 2.3K citations · 41 references

Concepts

ManagementCorporate GovernanceOrganization StudiesCorporate ReportingCorporate Social ResponsibilityStakeholder EngagementCorporate Responsibility ReportingCorporate Social Responsibility ReportingDisclosureStakeholder ManagementStakeholder TheorySustainability ReportingCsr DisclosureDescriptive Stakeholder TheoryInstrumental Stakeholder TheoryNormative Stakeholder TheoryStakeholder-oriented Disclosure

References

41

Towards a Positive Theory of the Determination of Accounting Standards.

Ross L. Watts, Jerold L. Zimmerman · The Accounting Review · 1978 · 2.7K citations · Full text

Business, Accountancy, Accounting +13

Corporate Social Responsibility and Firm Financial Performance

Jean Β. McGuire, Alison Sundgren, Thomas Schneeweis · Academy of Management Journal · 1988 · 2.5K citations

Management, Finance, Strategic Management +10

CORPORATE SOCIAL RESPONSIBILITY AND FIRM FINANCIAL PERFORMANCE.

J. B. McGuire, A. Sundgren, Thomas Schneeweis · Academy of Management Journal · 1988 · 2.2K citations

Business, Finance, Strategic Management +10

Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms

Arieh A. Ullmann · Academy of Management Review · 1985 · 2.1K citations

Business, Accountancy, Organization Studies +17

The Case for and Against Business Assumption of Social Responsibilities.

Keith Davis · Academy of Management Journal · 1973 · 1.9K citations

Social Sciences, Sociology, Social Philosophy +7