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RESEARCH PRODUCT

Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance

María Consuelo Pucheta-martínezLúcia Lima RodriguesInmaculada Bel-oms

subject

Strategy and ManagementGeography Planning and DevelopmentSocial SciencesStakeholder engagementEconomia010501 environmental sciencesManagement Monitoring Policy and LawPublic administration01 natural sciencesenvironmental disclosurePolitical science0502 economics and businessBusiness and International Management0105 earth and related environmental sciencesScience & TechnologyComputingMilieux_THECOMPUTINGPROFESSIONstakeholder engagement05 social sciencesFoundation (evidence)language.human_languagefirm performanceEnvironmental disclosurelanguageChristian ministryPortuguese050203 business & managementEnvironmental reporting

description

Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder’s needs and demands. In this research, we aim to examine whether firms with stakeholder engagement policies tend to disclose more environmental information. Additionally, we analyse the moderating role played by firm performance on the association between stakeholder engagement and environmental disclosure. As far as we know, previous research has not addressed these two questions. Our evidence shows that firms with stakeholder engagement policies are more likely to report environmental information, while firm performance negatively moderates the association between stakeholder engagement and environmental disclosure. These findings have implications for policy-makers, firms, stakeholders and other researchers.

yearjournalcountryeditionlanguage
2020-12-01Business Strategy and the Environment
https://doi.org/10.1002/bse.2555