马来西亚建筑行业的可持续性披露:社区和媒体合法性的影响

IF 0.4 Q4 MANAGEMENT South East Asian Journal of Management Pub Date : 2023-10-31 DOI:10.21002/seam.v17i2.1450
Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias
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引用次数: 0

摘要

研究目的:本研究的目的是考察利益相关者压力对可持续发展信息披露(SD)的影响。本研究包括当公司将媒体视为合法利益相关者之一时,社区对公司可持续发展的影响。设计/方法/方法:通过基于建筑和房地产行业面板数据样本的内容分析,使用SD来评估利益相关者的合法性。研究发现:正当性是先行项,并与自我实现感呈正相关。此外,在媒介合法性的中介作用下,社区合法性与可持续发展之间的关系更强。理论贡献/独创性:本研究展示了合法性属性对可持续发展的影响,而不是一般利益相关者的影响(不考虑合法性概念),以及公司将媒体利益纳入可持续发展的增量价值,而不仅仅是社区利益。东南亚背景下的管理影响:它指导管理人员形成全面的利益相关者参与计划和预算,以增加公司价值。这向管理人员说明了披露SD媒体背后的动机,尤其是在这个快速发展的社交媒体中,虚假和误导性的信息威胁着东南亚公众的信任。研究局限&;启示:本研究未包括权力和紧迫性因素以及合法性。关键词:利益相关者合法性,利益相关者突出理论,利益相关者理论,可持续性披露,构建,内生性
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Sustainability Disclosure in The Malaysian Construction Sector: The Effect of Community and Media Legitimacies
"Research Aims: The objective of the study is to examine the effects of stakeholder pressure on sustainability disclosure (SD). The study includes the effect of community on SD when the company considers the media as one of the legitimate stakeholders. Design/Methodology/Approach: Stakeholder legitimacy is evaluated using SD via content analysis based on panel data samples from the construction and property sectors. Research Findings: It was found that legitimacy is an antecedent and has a positive relationship with SD. Furthermore, this relationship between community legitimacy and SD is stronger when mediated by media legitimacy. Theoretical Contribution/Originality: This study shows the effects of the legitimacy attribute on SD instead of the influence of stakeholders in general (regardless of the legitimacy concept) and the incremental value for companies to include the interest of the media in SD apart from the communities alone. Managerial Implications in the South East Asian Context: It guides managers in forming a comprehensive stakeholder engagement plan and budget to increase company value. This illustrates to the managers the motivation behind making disclosures about the media in the SD more so in this rapid social media where fake and misleading information threatens the public trust in Southeast Asia. Research Limitations & Implications: The study does not include power and urgency factors along with legitimacy. Keywords: Stakeholder Legitimacy, Stakeholder Salience Theory, Stakeholder Theory, Sustainability Disclosure, Construction, Endogeneity"
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发文量
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审稿时长
20 weeks
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