The Influence of Stakeholder Salience and Engagement on Corporate Social Responsibility (CSR) Disclosure of Companies Listed on the Stock Exchange of Thailand

The Influence of Stakeholder Salience and Engagement on Corporate Social Responsibility (CSR) Disclosure of Companies Listed on the Stock Exchange of Thailand

This study aims to examine the association between stakeholder attributes and salience, stakeholder engagement, and corporate social responsibility (CSR) disclosure. As corporate responsibility towards stakeholders has been prominent in CSR literature and practice, this study attempts to provide ins...

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Main Author: Pankeowta, Lakkanawanit
Format: Thesis
Language:eng
eng
Published: 2012
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/3454/7/s92211.pdf
https://etd.uum.edu.my/3454/13/s92211.pdf
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institution Universiti Utara Malaysia
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language eng
eng
advisor Ishak, Zuaini
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Pankeowta, Lakkanawanit
The Influence of Stakeholder Salience and Engagement on Corporate Social Responsibility (CSR) Disclosure of Companies Listed on the Stock Exchange of Thailand
description This study aims to examine the association between stakeholder attributes and salience, stakeholder engagement, and corporate social responsibility (CSR) disclosure. As corporate responsibility towards stakeholders has been prominent in CSR literature and practice, this study attempts to provide insight into how companies accord salience and response to different stakeholders. The associations between variables were examined through each of the six different stakeholder groups: customers, suppliers, employees, shareholders, environment, and communities. Data for stakeholder attributes, salience and engagement were collected through a questionnaire survey from 123 listed companies in Thailand, while data for CSR disclosure were obtained by content analysis of those companies' annual reports. The results of multiple regressions reveal the association between salience and engagement for all of six stakeholder groups. However, the associations of salience or engagement on CSR disclosure are found for only some stakeholder groups. Suggestively, the companies, despite the engagement in line with salience, do not disclose all information. The results show that the association between engagement and CSR disclosure is found only for environment, communities, and employees. The groups also reveal the association between legitimacy and salience, indicating the connection between the association of legitimacy on salience and of engagement on disclosure. Moreover, it is found that only environment and communities demonstrate the association between salience and CSR disclosure and mediation of engagement on that association. This study deepens the understanding of how attributes and salience of stakeholders matter for companies' actions to engage with and disclose information regarding stakeholders. The findings are useful for regulators or policy makers to promote the stakeholder engagement and CSR disclosure in Thailand. Moreover, they are useful for disclosure users and researchers to determine the companies' responsibility towards stakeholders through the content of disclosure.
format Thesis
qualification_name Ph.D.
qualification_level Doctorate
author Pankeowta, Lakkanawanit
author_facet Pankeowta, Lakkanawanit
author_sort Pankeowta, Lakkanawanit
title The Influence of Stakeholder Salience and Engagement on Corporate Social Responsibility (CSR) Disclosure of Companies Listed on the Stock Exchange of Thailand
title_short The Influence of Stakeholder Salience and Engagement on Corporate Social Responsibility (CSR) Disclosure of Companies Listed on the Stock Exchange of Thailand
title_full The Influence of Stakeholder Salience and Engagement on Corporate Social Responsibility (CSR) Disclosure of Companies Listed on the Stock Exchange of Thailand
title_fullStr The Influence of Stakeholder Salience and Engagement on Corporate Social Responsibility (CSR) Disclosure of Companies Listed on the Stock Exchange of Thailand
title_full_unstemmed The Influence of Stakeholder Salience and Engagement on Corporate Social Responsibility (CSR) Disclosure of Companies Listed on the Stock Exchange of Thailand
title_sort influence of stakeholder salience and engagement on corporate social responsibility (csr) disclosure of companies listed on the stock exchange of thailand
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2012
url https://etd.uum.edu.my/3454/7/s92211.pdf
https://etd.uum.edu.my/3454/13/s92211.pdf
_version_ 1747827575589175296
spelling my-uum-etd.34542022-06-01T08:16:31Z The Influence of Stakeholder Salience and Engagement on Corporate Social Responsibility (CSR) Disclosure of Companies Listed on the Stock Exchange of Thailand 2012-09 Pankeowta, Lakkanawanit Ishak, Zuaini Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting This study aims to examine the association between stakeholder attributes and salience, stakeholder engagement, and corporate social responsibility (CSR) disclosure. As corporate responsibility towards stakeholders has been prominent in CSR literature and practice, this study attempts to provide insight into how companies accord salience and response to different stakeholders. The associations between variables were examined through each of the six different stakeholder groups: customers, suppliers, employees, shareholders, environment, and communities. Data for stakeholder attributes, salience and engagement were collected through a questionnaire survey from 123 listed companies in Thailand, while data for CSR disclosure were obtained by content analysis of those companies' annual reports. The results of multiple regressions reveal the association between salience and engagement for all of six stakeholder groups. However, the associations of salience or engagement on CSR disclosure are found for only some stakeholder groups. Suggestively, the companies, despite the engagement in line with salience, do not disclose all information. The results show that the association between engagement and CSR disclosure is found only for environment, communities, and employees. The groups also reveal the association between legitimacy and salience, indicating the connection between the association of legitimacy on salience and of engagement on disclosure. Moreover, it is found that only environment and communities demonstrate the association between salience and CSR disclosure and mediation of engagement on that association. This study deepens the understanding of how attributes and salience of stakeholders matter for companies' actions to engage with and disclose information regarding stakeholders. The findings are useful for regulators or policy makers to promote the stakeholder engagement and CSR disclosure in Thailand. Moreover, they are useful for disclosure users and researchers to determine the companies' responsibility towards stakeholders through the content of disclosure. 2012-09 Thesis https://etd.uum.edu.my/3454/ https://etd.uum.edu.my/3454/7/s92211.pdf text eng public https://etd.uum.edu.my/3454/13/s92211.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abbott, W., & Monsen, R. (1979). 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