proposed mandating ESG reporting in Hong Kong. We test for significant differences in responses between stakeholder groups and … mandating ESG reporting when lobbying the HKEX, whereas preparers and the accounting profession advocated similar positions …. Moreover, we find a significant association between stakeholder groups' preferences and the HKEX's decision on most proposed …

, activities and performance; the ability to develop positive stakeholder relations, which is connected to governance decisions … shareholder view to the prevalence of the stakeholder view, and the necessity to recover approval on companies’ actions have …

This study examines the impact of information environment in capital markets on a firm’s stakeholder paradigm. We … integrate research on time horizons with stakeholder theory to unravel both the choice between shareholder diagram and … stakeholder diagram, and the choice between generic and strategic stakeholder focus. We argue that, a shareholder …

The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate … governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information … using a panel data approach. The regression test showed that the level of materiality, stakeholder engagement, and corporate …

This paper examined the effects of audit committee attributes on the sustainability reporting (SR) of commercial banks …