The objective of this paper is to analyze the relationship between industrial sectors, based on t... more The objective of this paper is to analyze the relationship between industrial sectors, based on the pressure of stakeholders' groups, and the transparency of the main information system tool for sustainability, the sustainability reports. We find higher quality on the reports issued by companies in environmentally sensitive industries, companies in industries with high consumer proximity, and in companies in industries with high investors' and employees' pressure. We extend previous research looking only at the environmental stakeholder, by adding three other groups. Our results also show an effect of size, global region and the fact that the companies are listed, on Corporate social responsibility transparency.
The objective of this paper is to analyze the relationship between industrial sectors, based on t... more The objective of this paper is to analyze the relationship between industrial sectors, based on the pressure of stakeholders' groups, and the transparency of the main information system tool for sustainability, the sustainability reports. We find higher quality on the reports issued by companies in environmentally sensitive industries, companies in industries with high consumer proximity, and in companies in industries with high investors' and employees' pressure. We extend previous research looking only at the environmental stakeholder, by adding three other groups. Our results also show an effect of size, global region and the fact that the companies are listed, on Corporate social responsibility transparency.
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Papers by Ngangiang Bui