Research Information System
8th FEB International Scientific Conference: Challenges in the Turbulent Economic Environment and Organizations’ Sustainable Development, Maribor, Slovenia, 21 May 2024, pp.593-603, (Full Text)
As sustainable business practices continue to gain prominence in the corporate landscape, stakeholders play a pivotal role in influencing organizations' commitment to sustainability disclosure. This paper proposes a stakeholder theory-based model to examine how stakeholders influence firms' sustainability disclosure quality. The framework includes board composition, capital structure, ownership structure, and culture as key variables. Size, industry affiliation, profitability and growth opportunities are considered, with firm-specific characteristics as control variables.