这项研究旨在调查是否关闭了这一点，使组织受到任何可能影响其报告程序的压力。因此，这项研究将包括对文献的回顾和对实证数据的分析，首先是公司内部披露的程度及其局限性。其次，将回顾组织和利益相关者之间的关系，包括理论发展。这项研究将继续确定理论与利益相关者之间的关系，从管理者的角度来看，管理层可能的战略反应和未来的发展，以缩小差距。
The impact of corporate behaviour on society and the environment has taken a new dimension and forecasters such as scientist are predicting that the efforts currently taken by corporate organisations in meeting the needs of the present generation could see future generation struggle to meet their own social needs. This concern and other campaigns by bodies such as the media, regulators and environmental campaign groups have increase the awareness of so many interested parties and now is a major area of discussion amongst companies at both national and international levels. As organisations try to sustain the needs of the present with stakeholders expecting their activities to be conducted in a socially responsible, transparent and accountable manner, this has created a gap between the two expectations.
This research intends to investigate whether closing this has put organisations under any form of pressure that could influence their reporting procedures. Therefore, the research will involve a review of the literature and analysis of empirical data, firstly the extent of disclosure within companies and its limitations. Secondly, the relationship between organisations and stakeholders which includes theoretical developments will be reviewed. The research will then continue to determine the relationship between theory and the perceived stakeholder pressure from managers’ point of view, possible strategic responses by management and future developments to reduce the gap.
Furthermore, the research will conclude by summarising the finding from the analysis, this will help me reflect on the research process. I will include a discussion on some of the difficulties encountered during the research and identify other area that might be subjected to future research, perceived to lead to further changes and improvement in helping organisation reduce the gap between their expectation and the expectations of stakeholders.
Accounting for the Environment:
Management Perception of Stakeholder Pressure on Corporate Social and Environmental Disclosure.
Table of Contents
Abstract--------------------------------------------------------------------------------- i
Acknowledgments--------------------------------------------------------------------- ii
List of Abbreviations------------------------------------------------------------------ iii
Chapter 1: Background and Definition of Terms
1.0 Introduction--------------------------------------------------------------------- 1
1.1 Background to the Research-------------------------------------------------- 2
1.2 Definition of Terms------------------------------------------------------------ 3
1.2.1 Social Accounting-------------------------------------------------------------- 3
1.2.2 Corporate Social Responsibility----------------------------------------------- 4
1.2.3 Sustainability------------------------------------------------------------------- 4
1.3 Research Objectives----------------------------------------------------------- 4
1.4 Research Questions------------------------------------------------------------ 5
1.5 Chapter Structure-------------------------------------------------------------- 5
Chapter 2: Literature Review
2.0 Introduction ------------------------------------------------------------------- 6
2.1 Reporting framework--------------------------------------------------------- 6
2.1.1
