A stakeholder theory approach to environmental disclosures by small and medium enterprises (SMEs)

Javier Husillos · María José Álvarez Gil

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Corporate Social Responsibility Reporting Environmental Sustainability in Business Accounting and Financial Management

Abstract

The aim of this article is to analyse the reasons that drive Spanish Small and Medium\n\t\t\t\t Enterprises (SMEs) to disclose environmental information. The contribution of the present\n\t\t\t\t research to the literature on corporate social reporting is threefold: (i) it widens the scope\n\t\t\t\t of Stakeholder Theory; (ii) it analyses the environmental reporting disclosures of SMEs;\n\t\t\t\t and, for the first time in this field, (iii) it applies Structural Equation Modelling. The\n\t\t\t\t results show that stakeholder salience, manager strategic posture and resource availability,\n\t\t\t\t though insufficient in themselves, are necessary to explain the environmental performance\n\t\t\t\t of SMEs. Moreover, an analysis of the disclosures they make in their annual accounts\n\t\t\t\t brings to light the impossibility of gaining insight into the real environmental behaviour of\n\t\t\t\t these firms, which raises reasonable doubts over the effectiveness of the relevant environmental\n\t\t\t\t reporting regulation in Spain

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References

1981Evaluating Structural Equation Models with Unobservable Variables and Measurement Error 1995Managing Legitimacy: Strategic and Institutional Approaches 1979Review of Psychometric theory (2nd ed.).1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 1995Institutions and organizations 1995A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance

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