Stakeholder engagement and corporate sustainability reporting quality

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dc.contributor.advisorBraam, G.J.M.
dc.contributor.authorBurniasheva, Iana
dc.date.issued2019-06-27
dc.description.abstractThe study investigates the role of stakeholder engagement in determining sustainability reporting quality. For this reason, the study makes a distinction between different levels and types of stakeholder engagement. Levels of stakeholder engagement include high and low levels. Types of stakeholder engagement are comprised of NGO and non-NGO types, where NGO type of stakeholder engagement assumes business interaction with non-governmental organizations. In addition, direct and indirect effects of stakeholder engagement via corporate sustainability performance as a mediator are analyzed using a sample of Dutch companies, who have voluntarily disclosed their sustainability performance information during the observation period of three years (2015-2017). The results show that stakeholder engagement of high level has a strong direct positive effect on sustainability reporting quality in a short term. NGO type of stakeholder engagement does not appear to be directly associated with enhanced sustainability reporting quality. Finally, high level and NGO-type of stakeholder engagement do not effect sustainability reporting quality indirectly via influence on corporate sustainability performance. Keywords: stakeholder engagement, sustainability reporting quality, corporate sustainability performance, NGO.en_US
dc.embargo.lift10000-01-01
dc.embargo.typePermanent embargoen_US
dc.identifier.urihttps://theses.ubn.ru.nl/handle/123456789/7869
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationAccounting & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleStakeholder engagement and corporate sustainability reporting qualityen_US
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