Potrzeby informacyjne interesariuszy w świetle odmiennych podejść teorii interesariuszy
The information needs of stakeholders in the light of different approaches to the stakeholders theory

Author(s): Andrzej Niemiec, Wanda Skoczylas
Subject(s): Economy, Business Economy / Management, Micro-Economics, Energy and Environmental Studies, Environmental and Energy policy, Accounting - Business Administration, Marketing / Advertising, Business Ethics, Socio-Economic Research
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: teoria interesariuszy;potrzeby informacyjne;raportowanie niefinansowe;
Summary/Abstract: The profit paradigm in business declining, replaced by hybrid organizations pursuing profits alongside social and environmental goals. Stakeholders’ involvement and dialogue are vital for the company’s success in this transformation. The objective is to examine the evolving needs of stakeholders in terms of information and their communication expectations in light of two alternative approaches in stakeholder theory: managerial and normative (Gray et al., 1996). The research method employed is a systematic literature review. The dialogic approach in stakeholder management involves engaging stakeholders in the process of defining priority issues and providing relevant information, collaboration, and accommodating changing expectations. The monologic approach is based on providing one-sided scientific knowledge by technical experts, limiting debate and rejecting alternative perspectives. The growing significance of stakeholders generates escalating principal-agent conflict between stakeholders and managers, as well as other capital providers.

• Details
• Contents