Relevant bibliographies by topics / Legitimacy Theory Stakeholder Theory

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Academic literature on the topic 'Legitimacy Theory Stakeholder Theory'

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Published: 29 June 2021
Last updated: 8 February 2022

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Journal articles on the topic "Legitimacy Theory Stakeholder Theory"

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Phillips, Robert. "Stakeholder Legitimacy." Business Ethics Quarterly 13, no. 1 (January 2003): 25–41. http://dx.doi.org/10.5840/beq20031312.

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Abstract:This paper is a preliminary attempt to better understand the concept of legitimacy in stakeholder theory. The normative component of stakeholder theory plays a central role in the concept of legitimacy. Though the elaboration of legitimacy contained herein applies generally to all “normative cores” this paper relies on Phillips’s principle of stakeholder fairness and therefore begins with a brief description of this work. This is followed by a discussion of the importance of legitimacy to stakeholder theory as well as the general ambiguity of the term. A distinction is then drawn between normative and derivative legitimacy. Reference to this distinction helps distinguish between a relationship with the organization based on direct moral obligation and one based on the power to help or harm the organization. It is concluded that stakeholders who retain the ability to affect the organization are legitimate (derivatively), but that this legitimacy is derived from the moral obligation owed other (normative) stakeholders and that the two sorts of legitimacy are importantly different from one another. An example of the normative/derivative distinction at work in managerial decision making is elaborated upon and managerial and research implications are then suggested.
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Mitchell, Ronald K., Bradley R. Agle, James J. Chrisman, and Laura J. Spence. "Toward a Theory of Stakeholder Salience in Family Firms." Business Ethics Quarterly 21, no. 2 (April 2011): 235–55. http://dx.doi.org/10.5840/beq201121215.

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ABSTRACT:The notion of stakeholder salience based on attributes (e.g., power, legitimacy, urgency) is applied in the family business setting. We argue that where principal institutions intersect (i.e., family and business); managerial perceptions of stakeholder salience will be different and more complex than where institutions are based on a single dominant logic. We propose that (1) whereas utilitarian power is more likely in the general business case, normative power is more typical in family business stakeholder salience; (2) whereas in a general business context legitimacy is socially constructed; for family stakeholders, legitimacy is based on heredity; and (3) whereas temporality and criticality are somewhat independent in general-business urgency, they are linked in the family business case because of family ties and family-centered non-economic goals. We apply this theoretical framework to position and integrate the contributions to this special section of Business Ethics Quarterly on “Stakeholder Theory, Ethics, Corporate Social Responsibility, and Family Enterprise.”
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Reed, Darryl. "Stakeholder Management Theory: A Critical Theory Perspective." Business Ethics Quarterly 9, no. 3 (July 1999): 453–83. http://dx.doi.org/10.2307/3857512.

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Abstract:This article elaborates a normative Stakeholder Management Theory (SHMT) from a critical theory perspective. The paper argues that the normative theory elaborated by critical theorists such as Habermas exhibits important advantages over its rivals and that these advantages provide the basis for a theoretically more adequate version of SHMT. In the first section of the paper an account is given of normative theory from a critical theory perspective and its advantages over rival traditions. A key characteristic of the critical theory approach is expressed as a distinction between three different normative realms, viz., legitimacy, morality, and ethics. In the second section, the outlines of a theory of stakeholder management are provided. First, three basic tasks of a theoretically adequate treatment of the normative analysis of stakeholder management are identified. This is followed by a discussion of how a critical theory approach to SHMT is able to fulfill these three tasks.
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Olsen, Tricia D. "Political Stakeholder Theory: The State, Legitimacy, and the Ethics of Microfinance in Emerging Economies." Business Ethics Quarterly 27, no. 1 (December 5, 2016): 71–98. http://dx.doi.org/10.1017/beq.2016.59.

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ABSTRACT:How does the state influence stakeholder legitimacy? And how does this process affect an industry’s ethical challenges? Stakeholder theory adopts a forward-looking perspective and seeks to understand how managers can address stakeholders’ claims to improve the firm’s ability to create value. Yet, existing work does not adequately address the role of the state in defining the stakeholder universe nor the implications this may have for subsequent ethical challenges managers face. This article develops a political stakeholder theory (political ST) by weaving together the political economy, stakeholder theory, and legitimacy literatures. Political ST shows how state policies influence stakeholder legitimacy and, in turn, affect an industry’s ethical challenges. This article integrates the concept of agonism to address the perennial tension between markets and states and its implications for firms and their managers. Political ST is then applied to the case of microfinance, followed by a discussion of the contributions of this approach.
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Omran, Mohamed A., and Dineshwar Ramdhony. "Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review." International Journal of Accounting and Financial Reporting 5, no. 2 (July 21, 2015): 38. http://dx.doi.org/10.5296/ijafr.v5i2.8035.

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This study provides an extensive critical review of the theoretical perspectives applied on corporate social responsibility (CSR) disclosure literature. From a CSR standpoint we review and discuss, in detail, legitimacy theory, stakeholder theory, social contract theory, and signalling theory to identify the situations that suit each of these perspectives. The findings show that there is no universal theory applicable on corporate social responsibility disclosure for all situations or societies. While legitimacy theory suggests CSR disclosures are part of a process of legitimation, stakeholder theory offers an explanation of CSR accountability to stakeholders. Legitimacy theory seems to be more suitable for organizations working in developed countries, on the other hand, stakeholder theory appears to be most suitable for organizations working in developing countries; where a corporation can manage its stakeholders and the pressure to comply with existing legislation is less as compared to the developed countries. Social contract theory is appropriate for developed/emerged economies, as CSR disclosure exists due to an implicit social contract between business and society, which implies some indirect obligations of business towards society. Signalling theory will suit a situation where firms are competing for resources. A firm willing to demarcate from other firms will engage in more CSR practices. It is also important that the signal reaches the target audience by reporting on CSR.
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Mousa, Gehan A. "Stakeholder theory as an arch to manage successful legitimacy strategies." International Journal of Critical Accounting 2, no. 4 (2010): 399. http://dx.doi.org/10.1504/ijca.2010.036178.

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Nufaisa, Nufaisa, and Binti Shofiatul Jannah. "MENGIDENTIFIKASI PERAN TEORI DAN KARAKTERISTIK PERUSAHAAN YANG DAPAT MEMPENGARUHI PENGUNGKAPAN CSR." Behavioral Accounting Journal 3, no. 2 (December 19, 2020): 181–94. http://dx.doi.org/10.33005/baj.v3i2.107.

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Corporate Social Responsibility (CSR) is a part of corporate business social activities as an effort to bring good impact on environmental issues. Information regarding social activities, both economic also non-economic, has attracted the attention of users of financial reports. The disclosure of corporate social responsibility to the public is still voluntary. The theoretical development of CSR is stakeholder theory and legitimacy theory. Both of these theories come from a political economy perspective which explains the motivation for social disclosure. Stakeholder theory try to clarify the credentials of stakeholders. Meanwhile, the legitimacy theory explains that voluntary disclosure is component of the legitimacy process. The disclosure of corporate social responsibility can also be influenced by company characteristics, such as firm size, profitability, company profile, the number of the board of commissioners, leverage, ownership structure, business age, company size, growth and industrial type. This paper aims to explain the motivation for CSR disclosure from a theoretical perspective and identify company characteristics that can influence CSR disclosure.
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Simoni, Lorenzo, Laura Bini, and Marco Bellucci. "Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries." Meditari Accountancy Research 28, no. 6 (May 2, 2020): 1059–87. http://dx.doi.org/10.1108/medar-03-2019-0462.

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Purpose The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used to formulate several hypotheses regarding the main factors that can influence a company’s decision to assure its SRs. Design/methodology/approach Using a sample of 417 listed organizations based in different European countries over five years, the effects of stakeholder commitment, country orientation toward sustainability, firm environmental performance and business ethics controversies on the decision to assure SRs are assessed. Findings The results show that a company’s decision to assure its SRs is motivated by the need to maintain good relations with its stakeholders (which is in line with stakeholder theory and legitimacy theory), as well as by the willingness to signal their sustainability performance (which is in line with signaling theory) and to gain legitimacy. On the contrary, business ethics controversies do not seem to be relevant to a company’s assurance practices. Originality/value This paper provides new insights into the influence that social, environmental and institutional factors have on assurance strategies. New factors that previous research does not investigate – environmental performance, business ethics controversies and corporate governance – are tested. Factors that are already investigated in the literature are considered from an original perspective of introducing alternative measures (e.g. for the scope of national sustainability policies).
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Ogata, Ken. "Stakeholder responses to government austerity: what happens when strong stakeholders fail to react?" International Review of Administrative Sciences 83, no. 1 (July 10, 2016): 129–48. http://dx.doi.org/10.1177/0020852315576711.

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Using stakeholder theory and a historical case study, I examine how key stakeholders failed to challenge the Alberta provincial government’s fiscal reforms, leading to the emergence of an unlikely champion in the Calgary hospital laundry workers. Notwithstanding that several prominent and powerful professional groups had the opportunity to oppose the government’s reforms, these groups either acquiesced or sought compromise individually with the government. This case calls into question the professions’ ability to protect public institutions under their domain. Points for practitioners In terms of potential implications for public administrators, this case provides an example of professional failure to intercede in the public interest, despite having the power and legitimacy to act according to stakeholder theory. This raises questions as to the circumstances under which professional groups will exercise their advocacy role. Unaddressed are the conditions under which relatively powerless demanding stakeholders can acquire power and legitimacy. Accordingly, administrators ‘relying’ upon established stakeholders as barometers of public opinion may misread public sentiment.
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Wang, Hong. "Theory Foundation of Corporate Environmental Responsibility." Advanced Materials Research 726-731 (August 2013): 4203–11. http://dx.doi.org/10.4028/www.scientific.net/amr.726-731.4203.

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The target of Corporate Environmental Responsibility is for environmental protection. This article analyzes the theory foundation of it. With the view of sustainable development, social contract theory, legitimacy theory, stakeholder theory, circular economy theory and externality theory, enterprises will make achievement in Corporate Environmental Responsibility practice.
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Dissertations / Theses on the topic "Legitimacy Theory Stakeholder Theory"

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Blackestam, Andreas, and Anton Olofsson. "Environmental certification - why do companies seek it? : A comparative case study of ISO 14001 certified companies in Umeå." Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-76443.

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In modern times environmental matters have increased in importance and are being discussed more frequently, and especially in relation with company activity. One way of complying with modern standards for companies is to work with environmental management systems, and it has become quite normal for companies to certify their environmental management systems to a recognized environmental certification. Continuing on this, the purpose of our thesis is to gain a deeper understanding regarding and ultimately assess why it is that companies seek environmental certification. Additionally, we have developed a sub-purpose which is designed to help us gain a deeper understanding regarding the main purpose in a practical context. We will look at 5 production companies in Umeå that have implemented an environmental certification, specifically ISO 14001, and try to understand the reasoning behind choosing to become certified. We will also examine the environmental effectiveness of an ISO 14001 certified environmental management system. We have conducted a comparative case study with these 5 companies in Umeå. Our method of collecting primary data was to interview the companies with a qualitative semi-structured interviewing technique. In the empirical part of the thesis we focused on practically testing the theoretical material. Furthermore, we also analyzed secondary data received from the companies' websites and directly from the interviewees in order to assess the effectiveness of an ISO 14001 certified environmental management system in financial and environmental terms. Regarding the theoretical framework, we focus on two theories referred to as the legitimacy theory and the stakeholder theory, and these theories are used to explain organizational behavior. We also have theoretical material explaining the positives and negatives of environmental management systems, and also ISO 14001 certification and the reasons why companies can benefit from such certification. Our findings suggest that the matter of legitimacy, in combination with the stakeholder theory, affected all of the companies in one way or another when choosing to seek environmental certification. In what ways the companies were affected differed even though there were many similarities across the companies regarding their reasoning to become ISO 14001 certified. We also found that, despite collecting a lot of hard data illustrating the companies' environmental performance over recent years, it was difficult to directly link any improvements to ISO 14001. It was, however, stated that ISO 14001 certification for the environmental management systems did improve the overall quality and environmental focus and performance, but it is still difficult to assess this with much accuracy and certainty due to many contributing factors.
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Westergren, Eric, and Linn Hasselgren. "Does stakeholder pressure have an effect on the quality of the sustainability report?" Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172187.

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Our planet suffers from severe climate change and environmental issues has never been as important as it is now. Countries and communities come together to get involved in environmental questions and to work against a sustainable future. Companies are also expected to take act on this concern and incorporate sustainability into their business practices. To account for this, company’s disclosure a sustainability report and the numbers of companies that do so has increased rapidly the last years. From 2011 to 2013 there was almost a 50% increase of submitted sustainability reports. Since then, sustainability reporting has gone from optional to mandatory as a new law came into place in 2016. However, as companies start to disclosure sustainability reports more than ever before, new issues have arisen. The lack of regulation means that there is no guarantee for quality in the report and studies has shown that the stakeholders demand higher quality and more transparency of the sustainability report. Thus, it could be of importance for companies to produce reports of better quality in order to meet the demands of their stakeholders. Retaining a good relationship is crucial and it affects the growth of the company as it affects competitive advantage and the possibility to manage risks. Previous literature has found evidence that stakeholder pressure has influence on the transparency, which has similarities to quality, of the sustainability reports globally. With this thesis we aim to contribute with additional information to existing literature with a new geographical area, Sweden. We also aim to contribute to understanding of how quality of the sustainability reports can be determined. The critical assessment of the sustainability reports from each stakeholder becomes more important and previous literature has shown that different stakeholders have different effect on transparency in the sustainability reports. First and foremost, the purpose of this thesis is to investigate if the pressure from different stakeholder groups has an effect on the quality of the sustainability report. We intend to do so with the following research question: Does stakeholder pressure have an effect on the quality of sustainability reports? The companies will be split into four different groups based on the industry the company operates within and the sub-purpose is to see if there is any difference in the impact on the quality of the sustainability reports between the different groups. The quality will be determined by adherence level to the GRI G4 framework, how many other standards and guidelines the report is in compliance with and the existence of external assurance. The population is the 127 companies who has their reports available in the GRI database. We have conducted a quantitative study using a linear regression analysis on those 127 companies. The results led us to the conclusion that the relationship between stakeholder pressure and the quality of the sustainability reports cannot be explained by the model used in this thesis. A two-sample t test was conducted for each group of industry to see if there was any difference of the mean of quality if the companies was represented in the industry or not. The results showed us that the mean of the quality was higher for the companies operating in an environmentally sensitive industry.
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Assad, Mussa Juma. "Accounting in non-governmental organisations : towards a theory of navigating legitimacy." Thesis, University of Southampton, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.390587.

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Ismayilov, Elvin, and Rajput Masood Salman Meo. "The impact of corporate social responsibility on short-term profitability." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-150192.

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Every actor of the society has its own expectations about the companies. Shareholders are interested in the maximization of the profitability, managers are interested in sustainability, and partners are interested in fulfilment of the business ethics. And the company with well-structured CSR policy should be able to meet expectations of all stakeholders. This can cost large part of the company's resources. It can potentially impact on company’s profitability whether positively or negatively. Using the quantitative research method we tried to explore the impact of CSR policy on the short-term profitability. Our research question is composed as:What is the relationship between CSR and short-term profitability?The main purpose of this study is to analyze and present positive or negative links between CSR policy and corporate financial performance (CFP) using different profitability indicators. We analyzed impact of weighted average CSR score and environmental rank on the short-term profitability.The theoretical framework of the thesis consists of different theories, such as stakeholder theory, shareholder theory, agency theory, legitimacy theory and etc.The research conducted in accordance with the functionalist research paradigm, the objectivist ontological and positivist epistemic research philosophies using the deductive approach. Our result indicates that there negative relationship between CSR performance and short-term profitability. Also we found that CSR policy can negatively impact on return on assets. This in turn could have negative implications on shareholders and stakeholders. No positive correlation between CSR policy and profitability observed. All in all, the expenses on CSR policy have a negative impact on indicators of financial performance.
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Lundberg, Jonathan, and Daniel Ek. "CSR reporting in the Banking Industry : A study of 10 Banks in Sweden (2012-2016)." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39600.

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Background: Corporate social responsibility has received a lot of attention because of the impact that companies have on the society and the environment. EU is taking legislative measures to further increase the awareness and importance of CSR. The banking industry is often excluded from CSR discussions and research studies, due to the perception that the banking industry has a limited effect on CSR matters. Purpose: The purpose of this study is to investigate CSR reporting levels from Swedish banks. Furthermore, the impact of bank size, board size, and board diversity on CSR reporting level will be examined through hypotheses testing. Method: Data is collected from annual and sustainability reports of Swedish banks. Statistical tests are then conducted and analyzed by the authors. Conclusion: The results show that CSR reporting levels by the Swedish banks is increasing. There is a positive effect on CSR reporting level by bank size, and a negative effect by board diversity. No significant relationship could be found on board size.
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Näslund, Fredrik, and Sumaiya Hafsa. "The Value-Relevance of CSR in Stock Recommendations : A Study of the Nordic Markets." Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-123548.

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Financial markets have many different key actors, but one of the most important ones are the financial analysts. They are considered as experts in gathering and disseminating the information that firms produce, to those that seek it, such as stock recommendations and reports on firms. Related to this is a growing interest in society toward disclosures in regards of CSR as well as ESG. There has been considerable discussion in academia of whether or not CSR can be considered to be value relevant. This is a question which relate to both institutional and legitimacy perspectives in terms of theory, but also discussions in regards to agency and stakeholder theory as well:   Has value relevance of CSR disclosures increased in stock recommendations for the Nordic markets?   Thereby, the main purpose of this thesis is to find out whether or not there has been a shifting view of CSR over time, which would be evidenced in an increasing legitimization of CSR in terms of an increasing value-relevance to financial analysts. This would also be related to a shifting institutional logic, whereby it would be possible to relate to a shift in the view of the firm and its role in society. This is both looked at purely from the starting point of the dataset to the end point, but also for two different periods of time, so as to test if there is a different view of the issue after the financial crisis. In addition to this main purpose, this thesis furthermore sets out to answer whether CSR is value-relevant or not in different subsegments, such as nations, industries and the different types of recommendations that exist.   To answer the research question, an objectivist and positivist stance is taken, which subsequently leads the authors to utilize quantitative methods and statistical analysis to the data. Here, different panel models are fitted to the data to account effects that exist within it. To explain the findings, a theoretical framework is built upon three different levels: societal, firm and individual level. Here, on the societal level theories such as institutional theory as well as legitimacy theory are dealt with. On the firm level, agency theory and stakeholder theory as well as theoretical views of CSR forms the basis, and the individual level deals with theory related to the financial analyst.   In looking at the results and the analysis, one cannot draw the conclusion that there has been a shifting view of the value-relevance of CSR. Financial analysts appear to not find it value-relevant in issuing their stock recommendations, except for two cases: namely in terms of the industrial sector Basic Materials and the Buy recommendations. In terms of Basic Materials, it appears to be value-relevant in a positive manner. In regards to the Buy recommendation, it appears to have a negative effect on the value-relevance. All in all, this thesis cannot find evidence for a value-relevance of CSR to financial analysts in the Nordic markets. Essentially, the view of it appears to be pessimistic.
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Chang, Huei-Chun, and huei-chun chang@rmit edu au. "Environmental Management Accounting within Universities: Current State and Future Potential." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080424.122823.

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Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is defined as the generation, analysis, and use of monetary (or financial) and physical (or non-financial) environment-related information in order to improve organisational financial and environmental performance. The two objectives of this study were to understand current accounting practices for managing major environmental costs, and to identify factors influencing EMA adoption within universities. For the purpose of this study, the major environmental costs referred to are limited to the costs pertaining to the consumption of electricity, water and paper, and the generation of wastes. A case study methodology was followed using semi-structured interviews of key personnel with four different management functions (i.e. environmental management, management accounting, senior management, and heads of academic schools) within each university, and performing content analysis on the transcribed interview data. Specifically for achieving the second research objective, a theoretical framework that considers four theories was embraced to guide the data collection and focus the study. The four theories are contingency theory, institutional theory, legitimacy theory, and stakeholder theory. The findings of the first research objective revealed that there was a general lack of EMA utilisation within the case universities. This was in part due to a perceived lack of appreciation by key personnel of the extent of environmental costs being incurred, but arguably mainly because of the absence of relevant environmental cost information being brought to the attention of senior management. Although environmental sustainability was promoted as important from an environmental management perspective, efforts to improve internal environmental accountability, in particular from an accounting perspective, were still absent. In relation to the second research objective, it was found that five key barriers contributed to this lack of EMA utilisation within the five case universities, and they were attitudinal, financial, informational, institutional, and management barriers. Among the factors that provide further explanations about how each barrier influences EMA adoption, resistance to change, resource constraints, (a lack of) legitimacy considerations, and a lack of environmental responsibility & accountability were found to be strong factors, as they were supported in all of the five cases. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by the higher education sector. Much more can, and should, be done by universities in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.
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Höjlind, Jonatan, and Wael Shehadeh. "Sustainability performance & Ownership structure on the Nordic market : A quantitative study on the relationship between the two." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185316.

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This thesis investigates the relationship between sustainability performance and ownership structure, measured using the ESG (environmental, social and governance) rating and ownership structure divided into four different ownerships (family/founder, institutional, corporate and governmental). In the pursuit of analysing the relationship between the ESG rating and the ownership structure, this study investigates publicly listed companies within the Nordic countries.This thesis has the aim of examining if a publicly listed company can use sustainability ratings and ownership structure, to understand broader market dynamics and help the manager thru this maximise firm value. Results from this could help them and the public in decision making processes around sustainability initiatives and how these characteristics influence the Nordic market dynamics, by having a better understanding of how the ESG ratings are prioritised among different ownership structures. This knowledge would allow management and the public to better understand how the ESG rating affects firm’s sustainability value as well as how market dynamics of this information is related to the market as a whole and direct competition.Using secondary data collected from Refinitiv database and Nasdaq, this thesis is a deductive and quantitative research that analyses companies for the target year 2020. In addition, this research can be considered to be a historic study.The findings of this research indicate a causal relation between sustainability performance and ownership structure, leading to the conclusion that a different ownership structure might influence and lead to a different score on the scale of sustainability performance. Furthermore, the findings indicate that the governmental ownership structure has the highest positive effect on sustainability performance.Concluding with discussing how this research contributes to the current field of knowledge on the topic through analysing the results using the legitimacy, shareholder, stakeholder and agency theory. The results are aligned with the legitimacy theory on ownership structure and the stakeholder theory. Additionally, the shareholder and the agency theory help with explaining why some structures put less value on sustainability performance than others.From the results one can conclude that sustainability performance is of importance to a varying degree among the different ownership structures. This tells us that there is still a gap in understanding why different ownership structures engage in different sustainability initiatives and future research is needed to examine why different structures engage in it over others.
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Magnusson, Frida, and Kristoffer Pettersson. "Swedish CSR with Chinese Characteristics : A case study of four Swedish firms' CSR engagement in their Chinese supply chains." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12724.

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ABSTRACT The purpose of this thesis is to analyze, describe, and explain how Swedish firms implement CSR in their Chinese supply chains. In order to reach the intention of the thesis a case study of four Swedish firms operating in China has been conducted which involved personal interviews in the field. The theoretical framework contains a description of the stakeholder theory, the legitimacy theory, the CSR pyramid, the ARA-analysis, and theory on business relations which all are relevant to the phenomenon studied and the research questions. The empirical findings include the case firms view on stakeholder pressure, their CSR related activities in their supply chains, and how supplier relations are managed. In the analysis the theoretical framework is connected to the empirical findings. The analysis consist of how the case firms deal with stakeholder pressure, to what extent they take social responsibility in their Chinese supply chains, and how their supplier relations are managed concerning CSR. Our analysis shows that the firms perceive their customers to be the main pressure to engage in CSR. However, the analysis further demonstrates that the case firms find it difficult to comply with the responsibilities demanded by their customers in the Chinese context. Moreover, the analysis will touch upon how supplier relations are managed when implementing CSR. The conclusion of the thesis shows that Swedish companies implement CSR in their Chinese supply chains by adding Chinese characteristics, meaning adapting the expected responsibilities to the Chinese context. The thesis will end with recommendations for further research in the field of CSR in firms’ supply chains in emerging economies.
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Kallentoft, Johanna, and Camilla Boström. "Att bygga legitimitet i en värld av förändring : En studie av hur företag kan hantera en ny standard för intäktsredovisning." Thesis, Linköpings universitet, Filosofiska fakulteten, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-100386.

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Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter. Standarden kommer bli obligatorisk för företag inom EuropeiskaUnionen (EU) och dess införande planeras i dagsläget till 2015. Samtidigt som företagen måste följa lagar och standarder i sin redovisning måste de ocksåförhålla sig till sina intressenter och deras krav på företagen och de finansiella rapporterna.Det finns olika typer av intressenter och deras krav kan skilja sig beroende på vemintressenten är. Ett företags förmåga att tillmötesgå intressenterna och deras krav påverkarintressenternas syn på företaget och därmed företagets legitimitet. I uppsatsen undersöker vi vad företag anser om de ökade kraven på tilläggsupplysningar somden nya standarden för intäktsredovisning innebär och om detta kan komma att påverkaföretagens legitimitet. Resultatet av undersökningen visar att de representerade företagen anser att den nyastandarden för intäktsredovisning kommer att få en begränsad effekt på deras legitimitet.Företagen anser att de ökade krav på tilläggsupplysningar som standarden innebär är den delav standarden som skulle kunna påverka legitimiteten mest, bland annat på grund av desspåverkan på de finansiella rapporternas kvalitativa egenskaper.
Accounting for revenues is both a big and important issue. The procedure is often difficultbecause of the many different ways in which revenue can be treated in different accountingstandards and by different countries around the world. The International AccountingStandards Board (IASB) and the Financial Accounting Standards Board (FASB) have beenworking together since 2002 on harmonizing their accounting standards concerning revenues.Their ambition is one complete standard for revenues that could be applied by companies incountries worldwide. IASB has presented an exposure draft to the new standard whichreceived many reactions from different companies in different industries. Most of thecriticism has been directed to the increased amount of disclosures in the companies’ financialreports. The new standard for revenues will be mandatory for companies in the EuropeanUnion (EU) and is planned to be introduced in 2015. While companies need to adapt to accounting rules and standards they also have to relate totheir stakeholders and the stakeholders’ demands and expectations on the companies and theirfinancial reports. There are different types of stakeholders and their expectations can varydepending on who they are. A company’s ability to satisfy their stakeholders’ expectationsaffect the stakeholders’ view on the company and thereby the company’s legitimacy. In our essay we study companies’ opinions towards the increased amount of disclosures thatthe new standard for revenues requires and if this can affect the companies’ legitimacy. The result of the study shows that the opinion of the companies represented is that the newaccounting standard for revenues will have limited effect on their legitimacy. The companiesconsider the increased amount of disclosures that the new standard requires as the part of thestandard that could have the biggest effect on their legitimacy, for example through thedisclosures’ impact on their financial report’s qualitative characteristics.
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Books on the topic "Legitimacy Theory Stakeholder Theory"

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Bonnafous-Boucher, Maria, and Yvon Pesqueux, eds. Stakeholder Theory. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230524224.

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Bonnafous-Boucher, Maria, and Jacob Dahl Rendtorff. Stakeholder Theory. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-44356-0.

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Stakeholder theory: Impact and prospects. Cheltenham, UK: Edward Elgar, 2011.

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Bakan, Joel. Partiality and legitimacy in constitutional theory. [Toronto, Ont.]: Faculty of Law, University of Toronto, 1988.

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Repoliticizing management: A theory of corporate legitimacy. Burlington, VT: Ashgate, 2005.

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The consent theory of political obligation. London: Croom Helm, 1987.

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Vinx, Lars. Hans Kelsen's pure theory of law: Legality and legitimacy. Oxford: New York : Oxford University Press, 2007.

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Legitimacy and history: Self-government in American constitutional theory. New Haven, Conn: Yale University Press, 1992.

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Corporate Stakeholder Conference (1992 University of Toronto). The corporate stakeholder debate: The classical theory and its critics. Toronto: University of Toronto Press, 1993.

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Happy slaves: A critique of consent theory. Chicago: University of Chicago Press, 1989.

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Book chapters on the topic "Legitimacy Theory Stakeholder Theory"

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Rusconi, Gianfranco, and Massimo Contrafatto. "Stakeholder Theory, Accounting, and Business Legitimacy." In Handbook of Business Legitimacy, 935–51. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-14622-1_32.

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Rusconi, Gianfranco, and Massimo Contrafatto. "Stakeholder Theory, Accounting, and Business Legitimacy." In Handbook of Business Legitimacy, 1–17. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-68845-9_32-1.

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Haase, Michaela. "Legitimacy-Related Research in Organization Studies, Stakeholder Theory, and Marketing Studies." In Handbook of Business Legitimacy, 571–604. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-14622-1_45.

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Haase, Michaela. "Legitimacy-Related Research in Organization Studies, Stakeholder Theory, and Marketing Studies." In Handbook of Business Legitimacy, 1–34. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-68845-9_45-1.

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Kivits, Robbert, and Sukanlaya Sawang. "Stakeholder Theory." In Contributions to Management Science, 1–8. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-70428-5_1.

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Bonnafous-Boucher, Maria, and Jacob Dahl Rendtorff. "From “The Stakeholder” to Stakeholder Theory." In Stakeholder Theory, 1–20. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-44356-0_1.

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Gulluscio, Carmela. "Legitimacy Theory." In Encyclopedia of Sustainable Management, 1–7. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-02006-4_175-1.

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Schiopoiu Burlea, Adriana, and Ion Popa. "Legitimacy Theory." In Encyclopedia of Corporate Social Responsibility, 1579–84. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_471.

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Bonnafous-Boucher, Maria. "From Government to Governance." In Stakeholder Theory, 1–23. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230524224_1.

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Quairel, Françoise. "Social Rating: Performance Measurement or Social Mediation?" In Stakeholder Theory, 173–84. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230524224_10.

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Conference papers on the topic "Legitimacy Theory Stakeholder Theory"

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Zhang, Yanru. "The Analysis of Shareholder Theory and Stakeholder Theory." In 2011 Fourth International Conference on Business Intelligence and Financial Engineering (BIFE). IEEE, 2011. http://dx.doi.org/10.1109/bife.2011.117.

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Kaminsky, Jessica. "Mapping WASH Sustainability Frameworks to Legitimacy Theory." In Construction Research Congress 2014. Reston, VA: American Society of Civil Engineers, 2014. http://dx.doi.org/10.1061/9780784413517.053.

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Mo, Kaiyang. "An Analysis of Chinese Traditional Legitimacy Theory." In 2020 5th International Conference on Modern Management and Education Technology (MMET 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201023.003.

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Chen, Gang. "Design IT Policy Based on Suchman Legitimacy Theory." In 2009 3rd International Symposium on Intelligent Information Technology Application Workshops (IITAW). IEEE, 2009. http://dx.doi.org/10.1109/iitaw.2009.38.

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Power, Ken. "Stakeholder theory and agile software development." In the 11th International Conference. New York, New York, USA: ACM Press, 2010. http://dx.doi.org/10.1145/1961258.1961280.

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Chen, Yu-lei, and You-gen Li. "Matching relationship among corporate lifecycles theory, stakeholder theory and CSR." In 2012 First National Conference for Engineering Sciences (FNCES). IEEE, 2012. http://dx.doi.org/10.1109/nces.2012.6543468.

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Mello, Henrique. "Communicational Theory of Law and topology of juridical legitimacy." In XXVI World Congress of Philosophy of Law and Social Philosophy. Initia Via, 2015. http://dx.doi.org/10.17931/ivr2013_sws30_01.

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"Stakeholder Theory, Intellectual Capital and Risk Sharing: Proposed Framework." In 20th European Conference on Knowledge Management. ACPI, 2019. http://dx.doi.org/10.34190/km.19.263.

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Ma, Ning F., Chien Wen Yuan, Moojan Ghafurian, and Benjamin V. Hanrahan. "Using Stakeholder Theory to Examine Drivers' Stake in Uber." In CHI '18: CHI Conference on Human Factors in Computing Systems. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3173574.3173657.

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"Storyboard Augmentation of Process Model Grammars for Stakeholder Communication." In International Conference on Information Visualization Theory and Applications. SCITEPRESS - Science and and Technology Publications, 2014. http://dx.doi.org/10.5220/0004668101140121.

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Reports on the topic "Legitimacy Theory Stakeholder Theory"

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Hendricks, Beau A. Institutions and Organizations: Exploring the Interdependencies of Legitimacy Theory and Strategic Communication in Afghanistan. Fort Belvoir, VA: Defense Technical Information Center, April 2010. http://dx.doi.org/10.21236/ada523181.

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Phillips, Jake. Understanding the impact of inspection on probation. Sheffield Hallam University, 2021. http://dx.doi.org/10.7190/shu.hkcij.05.2021.

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This research sought to understand the impact of probation inspection on probation policy, practice and practitioners. This important but neglected area of study has significant ramifications because the Her Majesty’s Inspectorate of Probation has considerable power to influence policy through its inspection regime and research activities. The study utilised a mixed methodological approach comprising observations of inspections and interviews with people who work in probation, the Inspectorate and external stakeholders. In total, 77 people were interviewed or took part in focus groups. Probation practitioners, managers and leaders were interviewed in the weeks after an inspection to find out how they experienced the process of inspection. Staff at HMI Probation were interviewed to understand what inspection is for and how it works. External stakeholders representing people from the voluntary sector, politics and other non-departmental bodies were interviewed to find out how they used the work of inspection in their own roles. Finally, leaders within the National Probation Service and Her Majesty’s Prisons and Probation Service were interviewed to see how inspection impacts on policy more broadly. The data were analysed thematically with five key themes being identified. Overall, participants were positive about the way inspection is carried out in the field of probation. The main findings are: 1. Inspection places a burden on practitioners and organisations. Practitioners talked about the anxiety that a looming inspection created and how management teams created additional pressures which were hard to cope with on top of already high workloads. Staff responsible for managing the inspection and with leadership positions talked about the amount of time the process of inspection took up. Importantly, inspection was seen to take people away from their day jobs and meant other priorities were side-lined, even if temporarily. However, the case interviews that practitioners take part in were seen as incredibly valuable exercises which gave staff the opportunity to reflect on their practice and receive positive feedback and validation for their work. 2. Providers said that the findings and conclusions from inspections were often accurate and, to some extent, unsurprising. However, they sometimes find it difficult to implement recommendations due to reports failing to take context into account. Negative reports have a serious impact on staff morale, especially for CRCs and there was concern about the impact of negative findings on a provider’s reputation. 3. External stakeholders value the work of the Inspectorate. The Inspectorate is seen to generate highly valid and meaningful data which stakeholders can use in their own roles. This can include pushing for policy reform or holding government to account from different perspectives. In particular, thematic inspections were seen to be useful here. 4. The regulatory landscape in probation is complex with an array of actors working to hold providers to account. When compared to other forms of regulation such as audit or contract management the Inspectorate was perceived positively due to its methodological approach as well as the way it reflects the values of probation itself. 5. Overall, the inspectorate appears to garner considerable legitimacy from those it inspects. This should, in theory, support the way it can impact on policy and practice. There are some areas for development here though such as more engagement with service users. While recognising that the Inspectorate has made a concerted effort to do this in the last two years participants all felt that more needs to be done to increase that trust between the inspectorate and service users. Overall, the Inspectorate was seen to be independent and 3 impartial although this belief was less prevalent amongst people in CRCs who argued that the Inspectorate has been biased towards supporting its own arguments around reversing the now failed policy of Transforming Rehabilitation. There was some debate amongst participants about how the Inspectorate could, or should, enforce compliance with its recommendations although most people were happy with the primarily relational way of encouraging compliance with sanctions for non-compliance being considered relatively unnecessary. To conclude, the work of the Inspectorate has a significant impact on probation policy, practice and practitioners. The majority of participants were positive about the process of inspection and the Inspectorate more broadly, notwithstanding some of the issues raised in the findings. There are some developments which the Inspectorate could consider to reduce the burden inspection places on providers and practitioners and enhance its impact such as amending the frequency of inspection, improving the feedback given to practitioners and providing more localised feedback, and working to reduce or limit perceptions of bias amongst people in CRCs. The Inspectorate could also do more to capture the impact it has on providers and practitioners – both positive and negative - through existing procedures that are in place such as post-case interview surveys and tracking the implementation of recommendations.
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