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Stakeholder Power And Sustainability Disclosure: Stakeholder Salience Perspective, Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias
Stakeholder Power And Sustainability Disclosure: Stakeholder Salience Perspective, Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias
The South East Asian Journal of Management
Research Aims: This study tests the effects of different stakeholder power (shareholders, employees, customers, business partners, community, government, NGOs, and media) on sustainability disclosure using stakeholder salience theory. Extending from this perspective, this study makes separate assumptions for each stakeholder and determines which one had the most power over sustainability disclosure.
Design/Methodology/Approach: The study adopts a journalism (i.e., news framing) approach and observes the element of power in sustainability disclosure using content analysis. The sample comprises of panel data of 140 listed firms in the construction and property sector in Malaysia.
Research Findings: The results show that the employees, community …