Atif, Muhammad; Charaf, Karim - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 447-473
use of communicative approach, which combines stakeholder theory with the Habermas’ discourse ethics in order to offer … environment as the most important stakeholders in CSR disclosure. A number of differences between our findings and the existing … literature have been observed. We have reached to the conclusion that societal expectations and stakeholder relations, in part …