Search results for "holder"
showing 10 items of 477 documents
Limited liability companies in Poland
2020
This study discusses the construction of a limited liability company (LLC) under Polish law. Due to the short length of the article and the large scale of the issue, this study is limited to the presentation of basic concepts. The construction of an LLC under Polish law is flexible and has been modernised, as a result of a number of amendments, including a fast registration path.
Stakeholder Engagement: Practicing the Ideas of Stakeholder Theory
2017
Stakeholder theory has become one of the major ways to conceptualize and comprehend business organizations in the fields of strategy and management.
Before and after: employees' views on corporate social responsibility: energy‐sector stakeholders in Nordic post‐merger integration
2009
PurposeThe aim of this paper is to describe and qualitatively explain certain observations concerning corporate social responsibility from the personnel standpoint with special reference to various stakeholders.Design/methodology/approachThe observations were made in connection with earlier studies on organizational change. The paper draws on stakeholder thinking and offers a view regarding the way employees perceive business issues concerning CSR in relation to corporate stakeholder groups. Should a business give priority to the interests of its owners or take all stakeholder groups equally into account? How do employees see their own relations with other stakeholder groups, and do their v…
The Legitimacy of the Media Industry – What do Advertisers Expect?
2013
AbstractAs the media industry is globally affected by changes, we fill a gap that exists in understanding stakeholders’ expectations about the future of media by examining the perceived legitimacy of the media industry through advertisers’ expectations. Expectations contribute to stakeholder assessments and behavior, and unmet expectations may hinder organizational legitimacy. The qualitative study consisted of interviews of the 10 biggest media advertisers in Finland and social media observations. The results show that both traditional and new expectations may pose threats to the legitimacy of media, calling the industry to engage the central stakeholders in future planning and scenarios.
No public value without a valued public
2017
This study aims to enlighten the controversial discussion about the term public value in an innovative way. Instead of normative pronouncements and paternalistic posits, this study combines a theoretical, literature-based conception with an empirical quantitative approach. For this, the key term, public value, is split into its constituent parts of customer value and citizen value and is transformed into measurable attributes. By means of a choice-based conjoint analysis on panel data for Germany and the United Kingdom, we explore which performance attributes of public service broadcasters are the most important. Based on the results, we create a conception of public value from the perspect…
Monitoring the issue arenas of the swine‐flu discussion
2013
PurposeThis paper seeks to describe the changing organizational environment and stakeholder debate currently taking place in various “issue arenas” during a crisis. Organizations today need to find and monitor these arenas before being able to communicate with their stakeholders.Design/methodology/approachCommunications of authorities and discussions by citizens are studied and analyzed in a case study related to the 2009 swine flu or influenza A (H1N1) episode in Finland. The organizational point of view is studied through media releases of the National Institute for Health and Welfare (THL), and the citizen point of view through a content analysis of popular discussion online forums throu…
Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study
2013
There is increasing interest in integrated reporting that includes the company's financial, governance, environmental, and social performance. For this reason, the main objective of this investigation is to study why companies are producing integrated reporting, paying special attention to the links with the assurance of the corporate social responsibility (CSR) report. Based on 7144 worldwide observations, this study identifies the determinants of integrated reporting through a logistic regression model. Our results point out that the likelihood of disclosing an integrated report is positively associated with having the CSR report assured, year, size and supplement industry. Next, we teste…
Corporate Governance and Company Law Reform: a German perspective
2005
Corporate crises and international trends in corporate governance have revealed the need for reform, and resulted in a great number of changes in corporate law. In spite of this, the existing legal framework for corporate governance in Germany presents itself reluctant to major changes. The German approach to reform has focused on the improvement of corporate monitoring by the supervisory board. It neither questions the two-tier structure, nor does it reconsider the existing representation of shareholders or other stakeholders under the current form of co-determination. The German Corporate Governance Code represents a new instrument of soft law and its recommendations are likely argued to …
Neutral Reputation and Public Sector Organizations
2007
Despite the strides taken in reputation research during recent decades, the reputation of public sector organizations has remained rather neglected. Public sector organizations often measure intangibles with instruments designed for corporations, although their raison d’etre differs fundamentally from that of the latter. This paper attempts to fill the gap in reputation research on public sector organizations by developing the proposition that for public sector organizations a neutral rather than excellent reputation is ideal, as neutrality enables a critical operating distance, and the resources for maintaining an excellent reputation are scarce. To test the idea of neutral reputation in p…
Sustainability Development and the Quality of Assurance Reports: Empirical Evidence
2012
There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this new area of research. Indeed, we are pioneers in developing an index to measure the quality of assurance reports. We choose the Spanish setting because it is the worldwide leading country as regards CSR reporting (KPMG, 2011; Sierra et al., 2012). We have found evidence on the determinants for CSR reporting posited by existing literature that have a…