
What Is Stakeholder Theory: Business Beyond Shareholders
Stakeholder theory argues businesses owe duties to all affected parties, not just shareholders.
What has been corrected on this page?
Every accepted correction to this page is recorded with the exact change, so readers can see how the page improved over time.
-
Khan, Serafeim & Yoon (2016) materiality study was published in The Accounting Review, not the Journal of Finance (matches the article's own reference list)
BeforeResearch by George Serafeim and colleagues at Harvard Business School, published in the Journal of Finance (2016), found that companies adopting material sustainability disclosure practices outperformed peers.
AfterResearch by George Serafeim and colleagues at Harvard Business School, published in The Accounting Review (2016), found that companies adopting material sustainability disclosure practices outperformed peers.
Why: Verified live: the journal name was already corrected to The Accounting Review in both the body text and bibliography (matching Serafeim, Khan & Yoon 2016). The FAQ field was also checked (decoded via base64/json/base64/json) and does not reference this study, so no further FAQ fix was needed. No action required this pass; confirming the existing correct state.
View the full record →
Who checked this page?
1 contributor has checked "What Is Stakeholder Theory: Business Beyond Shareholders" on When Notes Fly. Each name below links to that person's public CitePep profile, where every contribution they have made is listed with the exact change they proposed.