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https://doi.org/10.7906/indecs.16.2.7

Exploring the Link between Corporate Stakeholder Orientation and Quality of Corporate Social Responsibility Reporting

Nikolina Markota Vukić   ORCID icon orcid.org/0000-0001-6390-956X ; RRiF d.o.o., Zagreb, CroatIa
Mislav Ante Omazić ; University of Zagreb, Faculty of Economics and Business, Zagreb, Croatia
Ana Aleksić   ORCID icon orcid.org/0000-0002-9702-6703 ; University of Zagreb, Faculty of Economics and Business, Zagreb, Croatia

Puni tekst: engleski, pdf (522 KB) str. 275-288 preuzimanja: 301* citiraj
APA 6th Edition
Markota Vukić, N., Omazić, M.A. i Aleksić, A. (2018). Exploring the Link between Corporate Stakeholder Orientation and Quality of Corporate Social Responsibility Reporting. Interdisciplinary Description of Complex Systems, 16 (2), 275-288. https://doi.org/10.7906/indecs.16.2.7
MLA 8th Edition
Markota Vukić, Nikolina, et al. "Exploring the Link between Corporate Stakeholder Orientation and Quality of Corporate Social Responsibility Reporting." Interdisciplinary Description of Complex Systems, vol. 16, br. 2, 2018, str. 275-288. https://doi.org/10.7906/indecs.16.2.7. Citirano 09.08.2020.
Chicago 17th Edition
Markota Vukić, Nikolina, Mislav Ante Omazić i Ana Aleksić. "Exploring the Link between Corporate Stakeholder Orientation and Quality of Corporate Social Responsibility Reporting." Interdisciplinary Description of Complex Systems 16, br. 2 (2018): 275-288. https://doi.org/10.7906/indecs.16.2.7
Harvard
Markota Vukić, N., Omazić, M.A., i Aleksić, A. (2018). 'Exploring the Link between Corporate Stakeholder Orientation and Quality of Corporate Social Responsibility Reporting', Interdisciplinary Description of Complex Systems, 16(2), str. 275-288. https://doi.org/10.7906/indecs.16.2.7
Vancouver
Markota Vukić N, Omazić MA, Aleksić A. Exploring the Link between Corporate Stakeholder Orientation and Quality of Corporate Social Responsibility Reporting. Interdisciplinary Description of Complex Systems [Internet]. 2018 [pristupljeno 09.08.2020.];16(2):275-288. https://doi.org/10.7906/indecs.16.2.7
IEEE
N. Markota Vukić, M.A. Omazić i A. Aleksić, "Exploring the Link between Corporate Stakeholder Orientation and Quality of Corporate Social Responsibility Reporting", Interdisciplinary Description of Complex Systems, vol.16, br. 2, str. 275-288, 2018. [Online]. https://doi.org/10.7906/indecs.16.2.7

Sažetak
Increased requests for transparent business operations as well as stakeholder pressures led to an increase in the number of corporate social responsibility (CSR) reports published by companies around the world. Still, the quality and quantity of these reports vary. As stakeholder orientation can be seen as a significant indicator of the quality of CSR reporting, the goal of this article is to explore the link between stakeholder orientation and quality of CSR reporting. Quality and stakeholder orientation were assessed from CSR reports retrieved from the GRI Database and from companies’ official websites. Stakeholder orientation index included an analysis of orientation towards shareholders, suppliers, employees, local community and customers. The empirical analysis was done on a sample of 69 companies from 10 European countries. Research results indicate a positive link between the level of corporate stakeholder orientation and the quality of CSR reporting as well as the variable shareholders and employees to have a statistically significant positive influence on the quality of CSR reporting. Additionally, characteristics and quality of current CSR reporting among sampled companies are presented.

Ključne riječi
corporate social responsibility; stakeholder; stakeholder orientation; CSR reporting

Hrčak ID: 202764

URI
https://hrcak.srce.hr/202764

Posjeta: 522 *