利益相关者与可持续性信息披露：来自新兴市场的证据

IF 6.7 2区社会学 Q2 ENVIRONMENTAL SCIENCES Sustainable Futures Pub Date : 2025-06-01 Epub Date: 2025-01-13 DOI:10.1016/j.sftr.2025.100445

Inusah Sulemana , Limei Cheng , Andrew Osei Agyemang , Abednego Osei , Timothy Masuni Nagriwum

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引用次数: 0

摘要

本研究考察了利益相关者压力与可持续性信息披露之间的关系。这项研究使用了来自加纳矿业和制造业公司的214名参与者的原始数据。使用SmartPLS version 4软件按照偏最小二乘结构方程建模（PLS-SEM）方法进行研究分析。研究结果表明，来自政府、股东和消费者的压力显著影响绿色技术创新和可持续性信息披露。此外，绿色技术创新在政府、股东和客户压力与可持续性信息披露之间具有中介作用。此外，企业文化在一定程度上调节了利益相关者（股东和客户）压力与可持续性信息披露之间的关系。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Stakeholders and sustainability disclosure: Evidence from an emerging market

This study examines the relationship between stakeholders’ pressure and sustainability disclosure. This study used primary data from 214 participants from Ghana's mining and manufacturing firms. SmartPLS version 4 software was used to run the study's analysis following the Partial Least Square Structural Equation Modeling (PLS-SEM) approach. This study's results revealed that pressures from stakeholders (government, shareholders, and customers) significantly influence green technological innovation and sustainability disclosure. Additionally, green technological innovation mediates the relationships between government, shareholder, and customer pressure and sustainability disclosure. Additionally, corporate culture partially moderates the relationships between stakeholders’ (shareholder and customer) pressure and sustainability disclosure.

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来源期刊

Sustainable Futures Social Sciences-Sociology and Political Science

CiteScore

9.30

自引率

1.80%

发文量

审稿时长

71 days

期刊介绍： Sustainable Futures: is a journal focused on the intersection of sustainability, environment and technology from various disciplines in social sciences, and their larger implications for corporation, government, education institutions, regions and society both at present and in the future. It provides an advanced platform for studies related to sustainability and sustainable development in society, economics, environment, and culture. The scope of the journal is broad and encourages interdisciplinary research, as well as welcoming theoretical and practical research from all methodological approaches.