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References (5)
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Neil Shankman (1999)
Reframing the Debate Between Agency and Stakeholder Theories of the FirmJournal of Business Ethics, 19
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G. Azzone, R. Manzini, G. Noci (1996)
Evolutionary trends in environmental reportingBusiness Strategy and The Environment, 5
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D. Owen (1995)
Accounting and Accountability -
Brendan O’Dwyer, D. Owen (2005)
Assurance Statement Practice in Environmental, Social and Sustainability Reporting: A Critical EvaluationBritish Accounting Review, 37
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Gordon Greenley, G. Foxall (1997)
Multiple Stakeholder Orientation in UK Companies and the Implications for Company PerformanceJournal of Management Studies, 34
- Publisher
- Emerald Publishing
- Copyright
- Copyright © Emerald Group Publishing Limited
- ISSN
- 1747-1117
- DOI
- 10.1108/eb045817
- Publisher site
- See Article on Publisher Site
Abstract
The provision of social and environmental information has been at the discretion of the company and its directors. The complaint has been that this gives the company and its directors the ability to select and manipulate the information to the detriment of the user. The paper will attempt to look at the extent to which the freedom of directors to disclose, or not disclose information is limited by the pressure of user groups, market forces and assurance
Journal
Social Responsibility Journal – Emerald Publishing
Published: Jan 1, 2006