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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106)



JOURNAL OF APPLIED BUSINESS AND ECONOMICS

Forces and Theories Underlying Management Response in Business Reporting for Improved Sustainability Disclosure


Author(s): Elizabeth D. Capener, Maria L. Bullen, Gregory S. Kordecki

Citation: Elizabeth D. Capener, Maria L. Bullen, Gregory S. Kordecki, (2017) "Forces and Theories Underlying Management Response in Business Reporting for Improved Sustainability Disclosure," Journal of Applied Business and Economics, Vol. 19, Iss.12, pp. 9-23

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Management response to catastrophic events can vary significantly from stated company policy on
environmental reporting. This paper explores management’s response under two theories: (1) as an
aspect of legitimacy, adapting activity to changing perceptions, and (2) as an aspect of stakeholder
interest, looking to the needs of several groups. The paper concludes that forces beyond the general
social, legal, and accounting are required to develop appropriate disclosure, and argues for increased
ethical and governance force in establishing disclosure helpful to standard setters, regulators, auditors,
the general public, and all users of company financial and non-financial information.