Những thực tế trái ngược: minh bạch môi trường của doanh nghiệp và thông tin do các bên liên quan công bố
Tóm tắt
– Bài báo này nhằm nghiên cứu các động lực thông tin diễn ra giữa một doanh nghiệp và các bên liên quan của nó liên quan đến quản lý môi trường doanh nghiệp.
– Phân tích dựa trên một nghiên cứu trường hợp so sánh thông tin môi trường được báo cáo bởi doanh nghiệp với thông tin môi trường về doanh nghiệp được công bố bởi bốn nhóm bên liên quan hoặc đại diện của họ (chính phủ, cộng đồng, các tổ chức phi chính phủ về môi trường và nhà đầu tư) trong vòng ba năm. Luồng thông tin của việc công bố cũng được xem xét.
– Các kết quả cho thấy rằng động lực thông tin được cấu thành từ nhiều mẫu liên quan. Các mẫu này dao động từ sự tương ứng giữa các công bố cho các bên liên quan bổ sung hoặc mâu thuẫn với các công bố của doanh nghiệp. Các mẫu khác nhau được liên kết với các mức độ tương tác khác nhau từ các bên liên quan, những người tham gia nhiều nhất khi họ kết hợp các mẫu công bố xung quanh các vấn đề môi trường chính của ngành công nghiệp rừng. Tương tác hạn chế được quan sát từ phía doanh nghiệp, cho thấy sự tham gia biểu tượng trong động lực và một cách tiếp cận trách nhiệm chiến lược.
– Các giới hạn được tìm thấy trong việc tập trung vào các kênh công bố mà không xem xét sản xuất và tiếp nhận của chúng, và trong bản chất vốn có của các tài liệu thu thập được để đại diện cho từng góc nhìn. Một số nhóm bên liên quan đã bị loại trừ khỏi nghiên cứu do dữ liệu không khả dụng.
– Bài báo này cung cấp một phân tích sâu sắc về sự tương tác giữa doanh nghiệp và các bên liên quan liên quan đến báo cáo môi trường và lập bản đồ luồng thông tin của việc công bố của họ.
Từ khóa
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