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  1. The Role of Stakeholders in Sustainability Reporting Assurance.Giacomo Manetti & Simone Toccafondi - 2012 - Journal of Business Ethics 107 (3):363-377.
    The main purpose of this exploratory analysis is to understand whether, based on evidence gathered from international best practices selected among corporations which adopt the Global Reporting Initiative guidelines in sustainability reporting (SR), stakeholders are significantly consulted and involved—as international literature would indicate—by assurance providers, during assurance processes of SR. We aim at verifying if this practice—known as stakeholder assurance—is in fact widespread in SR assurance by carrying out empirical research, through content analysis, into a sample of 161 assurance statements (...)
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  • What’s mine is mine; what’s yours is mine: private ownership of ICTs as a threat to transparency. [REVIEW]Ronnie Cohen & Janine S. Hiller - 2009 - Ethics and Information Technology 11 (2):123-131.
    In the face of ubiquitous information communication technology, the presence of blogs, personal websites, and public message boards give the illusion of uncensored criticism and discussion of the ethical implications of business activities. However, little attention has been paid to the limitations on free speech posed by the control of access to the Internet by private entities, enabling them to censor content that is deemed critical of corporate or public policy. The premise of this research is that transparency alone will (...)
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  • From Stakeholder Management to Stakeholder Accountability: Applying Habermasian Discourse Ethics to Accountability Research.Andreas Rasche & Daniel E. Esser - 2006 - Journal of Business Ethics 65 (3):251-267.
    Confronted with mounting pressure to ensure accountability vis-à-vis customers, citizens and beneficiaries, organizational leaders need to decide how to choose and implement so-called accountability standards. Yet while looking for an appropriate standard, they often base their decisions on cost-benefit calculations, thus neglecting other important spheres of influence pertaining to more broadly defined stakeholder interests. We argue in this paper that, as a part of the strategic decision for a certain standard, management needs to identify and act according to the needs (...)
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