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Accounting Forum Volume 33, 2009 - Issue 2
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Original Articles

Stakeholder prioritization and reporting: Evidence from Italy and the US

Giacomo BoessoDepartment of Economics and Business, University of Padova (Italy), Via Del Santo, 33, 35123, Padova, ItalyCorrespondence[email protected]
&
Kamalesh KumarSchool of Management, The University of Michigan-Dearborn, Dearborn, MI 48128, USA
Pages 162-175 | Published online: 28 Feb 2019

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Armando Calabrese, Roberta Costa & Francesco Rosati. (2015) A feedback-based model for CSR assessment and materiality analysis. Accounting Forum 39:4, pages 312-327.
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Caterina Pesci & Ericka Costa. (2014) Content Analysis of Social and Environmental Reports of Italian Cooperative Banks: Methodological Issues. Social and Environmental Accountability Journal 34:3, pages 157-171.
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Antonis Skouloudis & Konstantinos Evangelinos. (2012) A research design for mapping national CSR terrains. International Journal of Sustainable Development & World Ecology 19:2, pages 130-143.
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Pedro Araújo-Pinzón, Mariló Capelo-Bernal & Manuel Núñez-Nickel. Accountability and information disclosure in a Catholic charity (1798–1801). Business History 0:0, pages 1-41.
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Articles from other publishers (45)

José M. R. C. A. Santos & Gabriela Fernandes. (2024) Prioritizing Stakeholders in Collaborative Research and Innovation Projects Toward Sustainability. Project Management Journal.
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Jan Svanberg, Peter Öhman, Isak Samsten, Presha Neidermeyer, Tarek Rana & Natalia Berg. 2024. Artificial Intelligence for Sustainability. Artificial Intelligence for Sustainability 105 131 .
Lucas Xavier Trindade & Robson Braga. (2023) Priorização do meio ambiente em empresas que divulgam relatórios GRI no Brasil: uma questão estratégica?. Revista de Gestão e Secretariado 14:12, pages 20753-20776.
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Giovanni Bronzetti, Maurizio Rija, Graziella Sicoli & Dominga Ippolito. (2021) Disclosure of innovation on sustainability report. European Journal of Innovation Management 26:3, pages 885-907.
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Aparna Bhatia & Amandeep Dhawan. (2021) A paradigm shift in corporate social responsibility: India’s transition from mandatory regime to the COVID-19 era. Social Responsibility Journal 19:1, pages 166-183.
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Riccardo Torelli. 2023. Measuring Sustainability and CSR: From Reporting to Decision-Making. Measuring Sustainability and CSR: From Reporting to Decision-Making 27 36 .
Brian Hogan & Colin Reid. (2022) The impact of stakeholder management on restatement disclosure transparency. Review of Accounting and Finance 21:3, pages 174-203.
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Aveed Raha, Ilir Hajdini & Josef Windsperger. (2021) A multilateral stakeholder salience approach: An extension of the stakeholder identification and salience framework. Industrial Marketing Management 97, pages 1-9.
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Ioannis Ziogas & Theodore Metaxas. (2021) Corporate Social Responsibility in South Europe during the Financial Crisis and Its Relation to the Financial Performance of Greek Companies. Sustainability 13:14, pages 8055.
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Ewelina Zarzycka, Joanna Krasodomska & Dorota Dobija. (2021) Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review. Central European Management Journal 29:1.
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Nadia Cheikh Rouhou, Fatma Wyème Ben Mrad Douagi, Khaled Hussainey & Ahmad Alqatan. (2021) The impact of IFRS mandatory adoption on KPIs disclosure quality. Risk Governance and Control: Financial Markets and Institutions 11:3, pages 55-66.
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Daniela M. Salvioni & Alex Almici. (2020) Transitioning Toward a Circular Economy: The Impact of Stakeholder Engagement on Sustainability Culture. Sustainability 12:20, pages 8641.
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Emerald Edem Sabah Welbeck, Godfred Matthew Yaw Owusu, Samuel Nana Yaw Simpson & Rita Amoah Bekoe. (2020) CSR in the telecom industry of a developing country: employees' perspective. Journal of Accounting in Emerging Economies 10:3, pages 447-464.
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Riccardo Torelli, Federica Balluchi & Katia Furlotti. (2019) The materiality assessment and stakeholder engagement: A content analysis of sustainability reports. Corporate Social Responsibility and Environmental Management 27:2, pages 470-484.
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Jinhua Chen, Maria Cadiz Dyball & Graeme Harrison. (2019) Stakeholder salience and accountability mechanisms in not‐for‐profit service delivery organizations. Financial Accountability & Management 36:1, pages 50-72.
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Francisco José Gomes da Silva & Ronny Miguel GouveiaFrancisco José Gomes da Silva & Ronny Miguel Gouveia. 2020. Cleaner Production. Cleaner Production 153 245 .
Kamalesh Kumar, Giacomo Boesso, Rishtee Batra & Jun Yao. (2019) Explicit and implicit corporate social responsibility: Differences in the approach to stakeholder engagement activities of U.S. and Japanese companies. Business Strategy and the Environment 28:6, pages 1121-1130.
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Jenni Puroila & Hannele Mäkelä. (2019) Matter of opinion. Accounting, Auditing & Accountability Journal 32:4, pages 1043-1072.
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Samantha Miles. 2019. The Cambridge Handbook of Stakeholder Theory. The Cambridge Handbook of Stakeholder Theory 173 188 .
Jinhua Chen, Graeme Harrison & Lu Jiao. (2018) Who and What Really Count? An Examination of Stakeholder Salience in Not‐for‐Profit Service Delivery Organizations. Australian Journal of Public Administration 77:4, pages 813-828.
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Lorenzo Dal Maso, Francesco Mazzi, Manuel Soscia & Simone Terzani. (2018) The moderating role of stakeholder management and societal characteristics in the relationship between corporate environmental and financial performance. Journal of Environmental Management 218, pages 322-332.
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Matthew Johnson, Friederike Redlbacher & Stefan Schaltegger. (2018) Stakeholder Engagement for Corporate Sustainability: A Comparative Analysis of B2C and B2B Companies. Corporate Social Responsibility and Environmental Management 25:4, pages 659-673.
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Cristina Gianfelici, Andrea Casadei & Federica Cembali. (2016) The Relevance of Nationality and Industry for Stakeholder Salience: An Investigation Through Integrated Reports. Journal of Business Ethics 150:2, pages 541-558.
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Stefano Marasca, Lucia Montanini, Alberto Manelli, Alessia D’Andrea, Martina Vallesi, Vania Carignani & Paolo Galassi. 2018. Sustainability and Social Responsibility: Regulation and Reporting. Sustainability and Social Responsibility: Regulation and Reporting 333 367 .
Pavithra Siriwardhane & Dennis Taylor. (2017) Perceived accountability for local government infrastructure assets: the influence of stakeholders. Pacific Accounting Review 29:4, pages 551-572.
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Md Moazzem Hossain, Mahmood Ahmed Momin, Anna Lee Rowe & Mohammed Quaddus. (2017) Corporate social and environmental reporting practices. Sustainability Accounting, Management and Policy Journal 8:2, pages 138-165.
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Johanna Kujala & Anni Korhonen. 2017. Stakeholder Engagement: Clinical Research Cases. Stakeholder Engagement: Clinical Research Cases 63 85 .
Laura Corazza & Maurizio Cisi. 2017. Stakeholder Engagement: Clinical Research Cases. Stakeholder Engagement: Clinical Research Cases 31 62 .
Md Moazzem Hossain & Manzurul Alam. (2016) Corporate social reporting (CSR) and stakeholder accountability in Bangladesh. International Journal of Accounting & Information Management 24:4, pages 415-442.
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Petra Dilling. (2016) Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies. Sustainability 8:9, pages 938.
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Giacomo Boesso & Kamalesh Kumar. (2016) Examining the association between stakeholder culture, stakeholder salience and stakeholder engagement activities. Management Decision 54:4, pages 815-831.
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Armando Calabrese, Roberta Costa, Nathan Levialdi & Tamara Menichini. (2016) A fuzzy analytic hierarchy process method to support materiality assessment in sustainability reporting. Journal of Cleaner Production 121, pages 248-264.
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Thomas Thijssens, Laury Bollen & Harold Hassink. (2015) Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory. Journal of Business Ethics 132:4, pages 873-891.
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Vinod Kumar, Angappa Gunasekaran, Kulbir Singh, Thanos Papadopoulos & Rameshwar Dubey. (2015) Cross sector comparison of sustainability reports of Indian companies: A stakeholder perspective. Sustainable Production and Consumption 4, pages 62-71.
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Md Moazzem Hossain, Manzurul Alam, Muhammad Azizul Islam & Angela Hecimovic. (2015) Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country. Qualitative Research in Accounting & Management 12:3, pages 287-314.
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Pavithra Siriwardhane & Dennis Taylor. (2014) Stakeholder prioritisation by Mayors and CEOs in infrastructure asset decisions. Journal of Accounting & Organizational Change 10:3, pages 355-381.
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László Péter Lakatos. (2013) A számviteli érdekhordozói elméletek evolúciója és a szabályozás – klasszikus tézisek és új irányok a pénzügyi beszámolásban (Evolution of the financial accounting stakeholder theories and the regulation – classic theses and new ways in the financial report). Vezetéstudomány / Budapest Management Review, pages 47-59.
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Leonardo Rinaldi. 2013. Integrated Reporting. Integrated Reporting 95 109 .
Sabrina Kumschick, Sven Bacher, Wayne Dawson, Jaakko Heikkilä, Agniezska Sendek, Therese Pluess, Tammy Robinson & Ingolf Kühn. (2012) A conceptual framework for prioritization of invasive alien species for management according to their impact. NeoBiota 15, pages 69-100.
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André Habisch, Lorenzo Patelli, Matteo Pedrini & Christoph Schwartz. (2010) Different Talks with Different Folks: A Comparative Survey of Stakeholder Dialog in Germany, Italy, and the U.S.. Journal of Business Ethics 100:3, pages 381-404.
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André Habisch. 2011. Corporate Citizenship and New Governance. Corporate Citizenship and New Governance 19 38 .
Rolf Brühl & Mathias Osann. (2011) Stakeholdertheorie und Neoinstitutionalismus und ihre Beiträge zur Erklärung der freiwilligen Berichterstattung am Beispiel der immateriellen Ressourcen. Zeitschrift für Planung & Unternehmenssteuerung 21:3, pages 277-298.
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Päivi Myllykangas, Johanna Kujala & Hanna Lehtimäki. (2011) Analyzing the Essence of Stakeholder Relationships: What do we Need in Addition to Power, Legitimacy, and Urgency?. Journal of Business Ethics 96:S1, pages 65-72.
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Salma Damak-Ayadi. (2010) Le reporting social et environnemental suite à l'application de la loi NRE en France. Comptabilité Contrôle Audit Tome 16:1, pages 53-81.
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Riccardo Torelli, Federica Balluchi & Katia Furlotti. (2019) The Materiality Assessment and Stakeholder Engagement: A Content Analysis of Sustainability Reports. SSRN Electronic Journal.
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