English, Article edition: A Stakeholder-Theory Approach to Environmental Disclousures by Small and Medium Enterprises (SMES) Javier Husillos; María J. Álvarez-Gil

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/15933
Physical Description
  • article
Language
  • English

Edition details

Title
  • A Stakeholder-Theory Approach to Environmental Disclousures by Small and Medium Enterprises (SMES)
Author
  • Javier Husillos
  • María J. Álvarez-Gil
Physical Description
  • article
Notes
  • The aim of this article is to analyse the reasons that drive Spanish Small and Medium Enterprises (SMEs) to disclose environmental information. The contribution of the present research to the literature on corporate social reporting is threefold: (i) it widens the scope of Stakeholder Theory; (ii) it analyses the environmental reporting disclosures of SMEs; and, for the first time in this field, (iii) it applies Structural Equation Modelling. The results show that stakeholder salience, manager strategic posture and resource availability, though insufficient in themselves, are necessary to explain the environmental performance of SMEs. Moreover, an analysis of the disclosures they make in their annual accounts brings to light the impossibility of gaining insight into the real environmental behaviour of these firms, which raises reasonable doubts over the effectiveness of the relevant environmental reporting regulation in Spain.
  • Environmental reporting, SMEs, stakeholder theory, structural equation modelling,
  • RePEc:sar:journl:v:11:y:2008:i:1:p:125-156
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment