Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory

The aim of this study is to analyse how secondary stakeholders influence managerial decision-making on Corporate Social Responsibility (CSR) disclosure. Based on stakeholder salience theory, we empirically investigate whether differences in environmental disclosure among companies are systematically related to differences in the level of power, urgency and legitimacy of the environmental non-governmental organisations (NGOs) with which these companies are confronted. Using proprietary archival data for an international sample of 199 large companies, our results suggest that differences in environmental disclosures between companies are mainly associated with differences between their environmental stakeholders’ legitimacy. The effects of power and urgency are of an indirect nature, as they are mediated by legitimacy. This study improves our understanding of CSR disclosure by demonstrating that, next to the well-documented effect of company characteristics, stakeholder characteristics are also important. Besides, it provides scarce empirical evidence that not only primary stakeholders, but also secondary stakeholders are influential with regards to management decision-making. And more specifically, it offers insight into why some stakeholder groups are better able to influence disclosure decisions than other. The results also have important practical implications for managers of both environmental NGOs and large companies. For managers of environmental NGOs the results provide evidence of the most successful tactics for having their environmental information demands satisfied by companies. For company management the results provide insights into the most important stakeholder characteristics, on the basis of which they may develop strategies for proactively disclosing environmental information

Transplante lobar experimental em suínos: enxerto proporcional na disparidade entre receptor e doador Experimental lobar transplantation in swine: proportional graft in the discrepancy between donor and recipient

Objetivo - Perante a crítica falta de orgãos disponíveis para transplante, a doação intervivos de lobos ou segmentos pulmonares é possível e necessária no transplante pulmonar pediátrico. Na grande disparidade de tamanho do doador adulto e a criança pequena receptora, o lobo médio ou segmento pulmonar representa um enxerto de restrito leito vascular. Este estudo experimental testa a hipótese de que esse tipo de enxerto pode desenvolver hipertensão pulmonar no animal receptor, ao final do período de crescimento. Métodos - Foi utilizado um modelo de sobrevivência de transplante pulmonar à esquerda em leitões. Constituíram-se três grupos de comparação: I (n = 4) - transplante de lobo superior de doador adulto, enxerto proporcional ao receptor, mas irrigado por apenas dois ramos arteriais; II (n = 5) - transplante de lobo inferior de doador adulto, enxerto desproporcional ao receptor e com amplo leito vascular; III (n = 6) - transplante de pulmão imaturo de leitão doador proporcionado. Os animais transplantados tiveram a função do enxerto pulmonar estudada ao final de 3 meses, quando completaram o período de crescimento. Resultados - A pressão da artéria pulmonar do enxerto do grupo I (51,8 ± 2,1mmHg) foi mais elevada do que no grupo II (40,4 ± 2,5mmHg) e do que no grupo III (34,8 ± 1,5mmHg), atingindo significância estatística (p = 0,0003). Conclusões - O enxerto lobar proporcional ao receptor, mas de leito vascular restrito, teve desempenho hemodinâmico comprometido no animal em crescimento. Esses dados sugerem que a proporcionalidade do enxerto não deve ser prioritária e, antes, ser secundária a um adequado leito vascular do enxerto.<br>Background - The critical donor shortage in pediatric pulmonary transplantation has prompted lobar transplantation from living-related. However, in the case of great size discrepancy between the adult donor and the small child recipient, a pulmonary segment or medium lobe represents grafts with restricted vascular bed. The authors hypothesized that this type of graft may develop pulmonary hypertension in the recipient by the end of the growth period. Methods - This hypothesis was investigated in a porcine survival model of lung transplantation in piglets. There were three groups for comparison purposes: I (n = 4) - transplantation of the upper lobe from an adult donor, graft being proportional to the recipient but irrigated by two arterial rami only; II (n = 5) - transplantation of the lower lobe from an adult donor, graft being oversized to the recipient and having adequate vascular bed; III (n = 6) - transplantation of immature lung, from matched-sized donor. Graft function was studied three months after the transplantation, when the growth period was completed. Results - The pulmonary artery pressure of grafts in group I (51.8 ± 2.1 mmHg) was increased compared to that of group II (40.4 ± 2.5 mmHg) and of group III (34.8 ± 1.5 mmHg), reaching statistical significance (p = 0.0003). Conclusions - The lobar graft proportional to the recipient, with restricted vascular bed, had hampered hemodynamic performance in the growing animal. These results suggest that graft proportionality should be secondary to an adequate vascular bed