Stakeholder Theory and Value Creation Models in Brazilian Firms

Vidal, Natalia; Berman, Shawn L.; Buren, Harry Van

doi:10.7819/rbgn.v17i55.2070

Cited by 15 publications

(25 citation statements)

References 36 publications

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“…Indeed, the development of integrated reporting encourages integrated thinking in the form of breaking down the silos, better collaboration, enhancing understanding on the impact of non-financial and all these influence managers" cognitive framework leading to the better decision making and corporate actions, thereby creating value beyond financial profit (Adams, 2017). The communication of value creation is investigated by Vidal et al (2015) who conducted a qualitative content analysis study on 25 Brazilian firms in how they deal as well as convey the information of value creation to their stakeholders by way of classifying the firms into narrow, broad, or transitioning from narrow to broad type of stakeholders" value creation model. Vidal et al (2015) claim that there are seven areas of concentration discussed in creating value for stakeholders: better stakeholder relationships, better work environment, environmental preservation, increased customer base, local development, reputation, and stakeholder dialogue.…”

Section: Prior Research On Integrated Reportingmentioning

confidence: 99%

“…The communication of value creation is investigated by Vidal et al (2015) who conducted a qualitative content analysis study on 25 Brazilian firms in how they deal as well as convey the information of value creation to their stakeholders by way of classifying the firms into narrow, broad, or transitioning from narrow to broad type of stakeholders" value creation model. Vidal et al (2015) claim that there are seven areas of concentration discussed in creating value for stakeholders: better stakeholder relationships, better work environment, environmental preservation, increased customer base, local development, reputation, and stakeholder dialogue. Therefore, it is suggested to further explain the impact of industry or sectors towards firm"s value creation to determine the determinants, benefits and how value created in a broad and a narrow value creation orientation.…”

Section: Prior Research On Integrated Reportingmentioning

confidence: 99%

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Accountability through Integrated Reporting: The Awareness and Challenges in Malaysia

Mohammed

Kassim

Sutainim

et al. 2020

Humanities and Social Sciences Letters

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The objectives of this paper are twofold: the first objective is to critically analyze the literature of integrated reporting in clarifying the role and form of integrated reporting; and the second objective is to survey on the awareness of Malaysian accountants about integrated reporting. with the sustainability process (Brown, de Jong, & Levy, 2009; Buhr, Gray, & Milne, 2014). However, recent development shows that readers are overloaded with the increased complexity and lengthy information, thereby

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Section: Prior Research On Integrated Reportingmentioning

confidence: 99%

Section: Prior Research On Integrated Reportingmentioning

confidence: 99%

Accountability through Integrated Reporting: The Awareness and Challenges in Malaysia

Mohammed

Kassim

Sutainim

et al. 2020

Humanities and Social Sciences Letters

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“…No entanto, ainda que alguns aspectos, principalmente ergonômicos, não sejam atendidos plenamente, no geral, as condições de trabalho da escola A mostram-se adequadas. Essas evidências concordam com Vidal et al (2015), dado que são pensadas de forma a atender às necessidades dos interessados e que contribuem para um bom ambiente de trabalho, responsável por promover a criação de valor para os grupos de interesses da organização.…”

Section: Apresentação E Análise Das Evidências Das Escolasunclassified

“…Já na escola B, ainda que existam algumas condições apropriadas para o trabalho realizado, a maior parte de suas dependências não se encontra em condições ou ambientes de trabalho adequados, indo de encontro ao sugerido por Vidal et al (2015). Dentre as condições de trabalho inadequadas para a realização das atividades escolares, segundo o PPP (2014), as dependências da escola B não são bem arejadas e as salas acabaram se tornando pequenas para a quantidade e tamanho dos alunos (adolescentes), uma vez que as mesmas foram projetadas para atender a crianças de uma faixa etária aproximada de até 10 anos de idade.…”

Section: Apresentação E Análise Das Evidências Das Escolasunclassified

Teoria dos stakeholders e práticas de gestão na escola pública básica: Um estudo de multicasos

Singh

Freitas

Junior

2019

EPAA

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The stakeholder approach has been, since the decade of 1980, one of the most relevant theories to understand the relationship that is established between the different groups that intertwine in everyday’s managerial practices of an organization. Such theory is relevant to comprehend school’s managerial process, since schools are constituted by stakeholders who long for their expectations to be met. This study aims at understanding how managerial practices of basic public schools, in relations with their interest groups (principal, supervisors, teachers, pedagogues, general service assistant, administrative officers, patrimonial agents, students’ parents), take place. A multicase study was carried out in four schools, data were collected from documents, direct observation and evaluated by means of the content analysis technique, based on categories from Chanlat’s (1996) participative management. Some findings were: (i) some stakeholders didn’t know or participated in school management, (ii) the need to engage the community to access resources, (iii) conflicting goals regarding stakeholders and the school, (iv) the need to strengthen the communication among stakeholders to make the control and evaluation system more effective, (v) how it’s necessary to engage stakeholders in the managerial process to obtain certain advantages.

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“…The adoption of ST could be also useful, in enabling more understanding of the relationships between the corporation (Freeman, 2002), which is illustrated by craft brewery operators (owners/managers), and their perceived contributions to their community in the present research. While the study only focuses on one group of stakeholders, this approach mirrors that of earlier studies (Jenkins, 2006;Sen and Cowley, 2013;Giugni Vidal, Berman, and Van Buren, 2015).…”

Section: Literature Reviewmentioning

confidence: 99%

Corporate social responsibility in a burgeoning industry: a stakeholder analysis

Alonso

Sakellarios

Alexander

et al. 2018

JSMA

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Corporate social responsibility in a burgeoning industry: a stakeholder analysis http://researchonline.ljmu.ac.uk/8329/ Article LJMU has developed LJMU Research Online for users to access the research output of the University more effectively. Copyright © and Moral Rights for the papers on this site are retained by the individual authors and/or other copyright owners. Users may download and/or print one copy of any article(s) in LJMU Research Online to facilitate their private study or for non-commercial research. You may not engage in further distribution of the material or use it for any profit-making activities or any commercial gain.The version presented here may differ from the published version or from the version of the record. Please see the repository URL above for details on accessing the published version and note that access may require a subscription. LJMU Research OnlineCorporate social responsibility in a burgeoning industry: A stakeholder analysis Abstract Purpose -The purpose of this exploratory study is to investigate the extent and significance of involvement of craft brewery operators in their community through the lens of stakeholder theory (ST). In addition, differences between forms of involvement and demographic characteristics of operators and breweries are examined.Design/methodology/approach -As many as 218 operators of predominantly micro craft breweries across the United States participated in an online questionnaire designed to gather their perceptions.Findings -While paying taxes was participants' main perceived form of contribution, providing an artisan-made product, the significance of the craft brewery as a community 'hub', and that of increasing the number of leisure alternatives also emerged. A further 52.8 percent of participants indicated contributing $US 100,000 or more to the community annually. Statistically significant differences were revealed, for instance, based on craft breweries' production volume, and the level of financial contribution. Various associations between operators' perceived contributions and the ST theses were established, including in regards to cooperative interests (descriptive), stakeholder management (instrumental), and moral principles (normative).Originality/value -First, by examining corporate social responsibility in the craft brewing industry and among predominantly smaller firms, the study addresses two under-researched areas. Second, a refinement of ST in the context of the craft brewing industry is proposed, highlighting the links between ST-based theses and the findings. Third, the study contributes to three different types of literature: micro and small business, craft brewing entrepreneurship, and corporate social responsibility.

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Stakeholder Theory and Value Creation Models in Brazilian Firms

Cited by 15 publications

References 36 publications

Accountability through Integrated Reporting: The Awareness and Challenges in Malaysia

Accountability through Integrated Reporting: The Awareness and Challenges in Malaysia

Teoria dos stakeholders e práticas de gestão na escola pública básica: Um estudo de multicasos

Corporate social responsibility in a burgeoning industry: a stakeholder analysis

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