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The preparation of a sustainability report requires stakeholder engagement as a mandatory stage for the publication of a complete, credible and useful document to the stakeholders. Hence, the purpose of this book is to empirically find out whether this requirement is considered by companies in their sustainability reporting practice by examining the level of stakeholders' engagement in sustainability reporting of companies in Cameroon. To achieve this, a multiple case study was conducted where the stakeholder engagement disclosure items (characteristics) were evaluated through a content…mehr

Produktbeschreibung
The preparation of a sustainability report requires stakeholder engagement as a mandatory stage for the publication of a complete, credible and useful document to the stakeholders. Hence, the purpose of this book is to empirically find out whether this requirement is considered by companies in their sustainability reporting practice by examining the level of stakeholders' engagement in sustainability reporting of companies in Cameroon. To achieve this, a multiple case study was conducted where the stakeholder engagement disclosure items (characteristics) were evaluated through a content analysis of seven sustainability reports of three companies for the periods 2015 to 2017. The investigation reveals that the level of stakeholder engagement in the sustainability reporting of companies is averaged. The stakeholder engagement disclosure item that was regularly disclosed is the "identification of stakeholders" whereas, the "perception" (testimony) of stakeholders on previous reportswas the least disclosed items.
Autorenporträt
Bleck Capouell TEGOFACK : Doctorando en Contabilidad-Auditoría-Control, Facultad de Economía y Gestión Aplicada, Universidad de Douala. Ghislain Justice KAMGANG FODJO: Doctorando en Contabilidad y Finanzas, Facultad de Economía y Gestión, Universidad de Dschang.