Corporate social and environmental reporting : a user perspective

摘要: Most extant studies of corporate social and environmental reporting (CSER) tend to examine the volume CSER by companies. In contrast, significance this thesis lies in its focus on key stakeholders who are users their needs. The perspectives multiple stakeholders, including investing, procuring campaigning investigated with respect what they perceive be valuable supporting decision making. This also goes beyond examines from other sources, but not limited arising private meetings between companies information about companies’ impact or performance intermediaries. Stakeholder perceptions value qualitative characteristics have been sought through semi-structured questionnaire individuals drawn stakeholder groups. Consistent theory, it is expected that needs may vary. findings support a hypothesised relationship characteristics. Other show availability affects stakeholders’ extent use drivers for different. present important implications both company managers policy-makers. Company better informed concerning Thus equipped make decisions extent, scope form CSER. Furthermore, enables policy-makers assess whether requirements under current regulatory mechanisms reflect Finally has contributed towards enriching literature area.