Who are the Participative Stakeholders? Insights from Corporate Social and Environmental Programmes

This article offers three main original contributions: (a) it proposes the concept of participative stakeholders derived from an interpretation of voluntary corporate initiatives; (b) it produces a visual instrument which greatly facilitates the assessment of costs and benefits arising from the implementation of a company's social and environmental programmes; and (c) it relies on the empirical results from a micro-case study to discuss the ethical and instrumental dimensions attached to the roles and statuses of participative stakeholders. The complex methodological approach is built on the interpretative stance of grounded theory, the principles of diagrammatic reasoning and insights from accounting theory and stakeholder management. The strong point of this paper lies in its concern with practical issues and applied reasoning in conjunction with a large number of diagrams. The reader is taken step by step in this process of discovering the pivotal role of participative stakeholders.

並列關鍵字

Social responsibility ； environmental programmes ； stakeholder theory ； diagrammatic reasoning ； pragmatist method ； strategic management

國際替代計量

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