Stakeholder pressure and greenhouses gas voluntary disclosures
调查英国富时100指数公司管理者认为哪些利益相关者对其温室气体披露决策影响最大，并分析实际披露程度与感知压力之间的关系，发现组织型和监管型利益相关者压力与披露正相关，且企业规模起调节作用。
Abstract This paper reports managers' perceived importance of various stakeholders' pressure in their greenhouse gas (GHG) disclosure decisions. We also report on which stakeholders explain the variation in the extent of GHG disclosures. Further, evidence of how firm size moderates the relationship between some stakeholders and GHG disclosure is provided. Data were obtained through a mail survey of the United Kingdom's FTSE 100 listed firms, to which 62 firms responded. GHG disclosures within the respondents' annual reports were scored, and regression analysis was undertaken to determine if a relationship existed between actual GHG disclosures and the rating assigned to the stakeholders. The results indicate that the provider stakeholder group (shareholders, investors and community) is perceived to have the most significant influence on managers' GHG disclosure decisions, followed by government regulators, organisational (employee, customers and suppliers) stakeholders and social (competitors, NGOs and media) stakeholders, respectively. Regression results show a positive and significant relationship between perceived organisational and regulatory stakeholder pressure and actual GHG disclosures. However, the relationship between providers and social stakeholders and GHG disclosure is not significant. The findings further suggest that the relationships between organisational and regulatory pressure are moderated by firm size. The results have important implications for policymakers.