Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/113657
Title: Theories and approaches adopted when responding to stakeholder needs
Authors: Wadesango, Ongayi
Keywords: Social responsibility of business
Corporations -- Environmental aspects
Value
Issue Date: 2023
Publisher: Istanbul Business Academy
Citation: Wadesango, O. (2023). Theories and approaches adopted when responding to stakeholder needs. Journal of Accounting, Finance and Auditing Studies, 9(3), 218-249.
Abstract: PURPOSE: The purpose of this study was to explore existing theories and approaches underlying corporate social and environmental responsibility. It also explored methods adopted by corporates in identifying and classifying stakeholders.
METHODOLOGY: Documentary research approach, which consists of reviewing, analysing and examining information was adopted. The sources included journal articles, books, magazines, websites, frameworks and guidelines.
FINDINGS: The results of the study indicated that social and environmental stakeholders are now a force to reckon with. Old literature classifies social and environmental stakeholders as the negligent type but recent developments have realised that neglecting social and environmental stakeholders can be costly.
ORIGINALITY/VALUE: Guidelines and frameworks need to revise the classification of social and environmental stakeholders.
URI: https://www.um.edu.mt/library/oar/handle/123456789/113657
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 9, Issue 3
Journal of Accounting, Finance and Auditing Studies, Volume 9, Issue 3

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