In Search of Stakeholder Salience
基于利益相关者显著性框架，分析《财富》全球100强企业CSR与可持续发展报告中利益相关者的权力、合法性和紧迫性，发现行业类别（部分情况下）而非国籍会影响显著性，有助于管理者理解关键利益相关者关系如何连接社会、环境与经济绩效。
This research draws on the stakeholder salience framework to explore more deeply the web of business–stakeholder relationships that characterize the Fortune Global 100’s corporate social responsibility and sustainability reports. By better understanding stakeholder salience, defined as the power, legitimacy, and urgency attributed to stakeholders in these corporate reports, this research enables business leaders and scholars to further their recognition and comprehension of the characteristics of the critical stakeholder relationships that link business’s social and sustainability performance with its economic performance—the triple bottom line. Despite the predictions of this research, nationality was not found to be a differentiating factor of stakeholder salience, whereas industry membership, in one of two instances, was found to differentiate stakeholder salience in the corporate reports. Implications of these findings are discussed.