Normative Stakeholder Theory

Zakhem, Abe; Palmer, Daniel E.

doi:10.1108/s2514-175920170000003

Cited by 19 publications

(17 citation statements)

References 33 publications

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“…An informational ethical approach to cloud computing starts with an identification of the stakeholders that are affected by cloud computing (Floridi 2013; Zakhem et al 2007). Stakeholders are individuals or groups that are confronted with the consequences of corporate activities, affecting their interests or rights.…”

Section: Stakeholdersmentioning

confidence: 99%

The Ethics of Cloud Computing

Bruin

Floridi

2016

Sci Eng Ethics

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Cloud computing is rapidly gaining traction in business. It offers businesses online services on demand (such as Gmail, iCloud and Salesforce) and allows them to cut costs on hardware and IT support. This is the first paper in business ethics dealing with this new technology. It analyzes the informational duties of hosting companies that own and operate cloud computing datacentres (e.g., Amazon). It considers the cloud services providers leasing ‘space in the cloud’ from hosting companies (e.g., Dropbox, Salesforce). And it examines the business and private ‘clouders’ using these services. The first part of the paper argues that hosting companies, services providers and clouders have mutual informational (epistemic) obligations to provide and seek information about relevant issues such as consumer privacy, reliability of services, data mining and data ownership. The concept of interlucency is developed as an epistemic virtue governing ethically effective communication. The second part considers potential forms of government restrictions on or proscriptions against the development and use of cloud computing technology. Referring to the concept of technology neutrality, it argues that interference with hosting companies and cloud services providers is hardly ever necessary or justified. It is argued, too, however, that businesses using cloud services (e.g., banks, law firms, hospitals etc. storing client data in the cloud) will have to follow rather more stringent regulations.

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Section: Stakeholdersmentioning

confidence: 99%

The Ethics of Cloud Computing

Bruin

Floridi

2016

Sci Eng Ethics

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“…Pengungkapan kegiatan sosial dipandang perlu dengan asumsi, perusahaan telah mengambil dan memanfaatkan sumber daya dari sekelilingnya sehingga wajib untuk mempertangungjawabkan kegiatannya kepada stakeholder (Caroll & Buchholtz, 2009;Hooker, 2018). Teori yang paling dekat dengan CSR dan tanggung jawab sosial perusahaan adalah teori stakeholder (M. Sulphey, 2017;Zakhem & Palmer, 2017). Teori ini menyatakan perusahaan harus bertanggungjawab dengan menghasilkan benefit kepada stakeholdernya.…”

Section: Tinjauan Pustakaunclassified

Pengaruh Tanggung Jawab Lingkungan, Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Di Bursa Efek Indonesia

Totanan

Mapparessa

Muliati

et al. 2022

APAJI

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Penelitian ini dimaksudkan untuk menemukan pengaruh tanggung jawab lingkungan, profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan corporate social responsibilty. Populasi penelitian adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. 39 perusahaan sebagai sampel ditentukan dengan purposive dalam 3 tahun pengamatan sehingga total data observasi adalah 117 data. Data dianalisis menggunakan regresi linear berganda dengan program SPSS. Hasil penelitian menunjukkan variabel tanggung jawab lingkungan, profitabilitas, ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan corporate social responsibility, sedangkan variabel leverage tidak berpengaruh terhadap pengungkapan corporate social responsibility.

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“…This is why normative stakeholder theory should be used, which was designed to accomplish two primary objectives: first, to deny the separation fallacy and its "usefulness", and second, to recognize the intrinsic worth of stakeholders and maximize stakeholder (and not just shareholder) value. As such, normative stakeholder theory as a general movement provides powerful alternatives to the "dominant" shareholder model [29] (p. 71). Samant and Sangle [30] (p. 101) wrote that with the passing of time and the evolution of the above theories-i.e., sustainability and stakeholder theories in the 1980s-we can see a major shift in the management literature where firms do not just create value for shareholders (economic value), but are trying to create value in all three dimensions, namely, economic, social, and environmental, thus helping in the creation of value for all stakeholders including internal stakeholders (employees, investors) and external stakeholders (NGOs, society, government, media, and others).…”

Section: Theoretical Background Of Researchmentioning

confidence: 99%

CSR Practices in Polish and Spanish Stock Listed Companies: A Comparative Analysis

2019

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In recent years, many studies have been carried out on corporate social responsibility (CSR) reporting by enterprises. However, none of the previous surveys have covered CSR reporting in countries in Western Europe (Spain) and Central Europe (Poland). In our research, we looked for answers to two research questions. The first was aimed at answering whether the industry represented by a given company influenced the number of disclosures in CSR reporting. The second question was to answer whether there were differences between Poland and Spain in the amount of disclosure in CSR reporting. We carried out a statistical analysis of the collected research material, under which we performed non-parametric tests as all of the variables for the distribution were not normal (Shapiro–Wilk test). We performed both the U Mann–Whitney and Kruskal–Wallis tests, which allowed us to answer our questions. The obtained results indicated that enterprises from the fuel and energy sectors as well as the financial industry provided more CSR disclosure than the other industries. There was a significant difference in the number of CSR disclosures between Poland and Spain, where more disclosures in CSR reporting were recorded in Spain.

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Normative Stakeholder Theory

Cited by 19 publications

References 33 publications

The Ethics of Cloud Computing

The Ethics of Cloud Computing

Pengaruh Tanggung Jawab Lingkungan, Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Di Bursa Efek Indonesia

CSR Practices in Polish and Spanish Stock Listed Companies: A Comparative Analysis

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