Article2010

Extending the application of stakeholder influence strategies to environmental disclosures

Evangeline O. Elijido-Ten · Louise Kloot · Peter M. Clarkson

151 citations0/0 files storedAccounting Auditing & Accountability Journal

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Corporate Social Responsibility Reporting Environmental Sustainability in Business Public Relations and Crisis Communication

Abstract

Purpose This paper aims to provide insights into stakeholder expectations regarding the types of disclosures a firm should make, and if dissatisfied with the disclosure policy, whether it will use different intervention strategies in an attempt to induce the desired disclosure outcome. Design/methodology/approach An inductive qualitative framework is used in the study. In‐depth interviews, triangulated against relevant web site and media releases, are used to identify the salient stakeholders and the major environmental issues in Malaysia. Then an experimental approach is used based on role‐playing whereby experienced participants are introduced to hypothetical vignettes that relate to environmental issues identified. Findings The results indicate that the preferred form of disclosure is for the firms to “defend” the reasons behind the environmental event and/or explain what has been done to rectify the situation. With relatively few exceptions, the preferred strategies chosen by various participants align well with the influence strategies identified by Frooman. The findings confirm that although Frooman's model is useful in predicting stakeholder influence strategies, its effectiveness is tempered by the level of significance placed on the event by the stakeholders. Research limitations/implications Although based on a small sample, the results suggest that stakeholder theory has much to offer in terms of understanding management/stakeholder behaviour and corporate environmental disclosures. Originality/value The paper extends the application of stakeholder influence strategies in the “environmental reporting” domain. Likewise, it attempts to address the scarcity of literature taking the view of a wide array of stakeholders and how they choose to influence the firm. Finally, it confirms that stakeholder theory can be extended to aid the understanding of events in non‐western developing economies such as Malaysia.

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References

1984Case Study Research: Design and Methods 1994Qualitative Data Analysis: An Expanded Sourcebook 1990Qualitative evaluation and research methods 2010Strategic management a stakeholder approach 2011External Control of Organizations: Resource Dependence Perspective 1996Qualitative Interviewing: The Art of Hearing Data 2007The Economics of Climate Change: The Stern Review 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts

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