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  1.  95
    A Content Analysis of Whistleblowing Policies of Leading European Companies.Harold Hassink, Meinderd de Vries & Laury Bollen - 2007 - Journal of Business Ethics 75 (1):25 - 44.
    Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing policies have been implemented in a growing number of companies. Existing research indicates that this type of governance codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content of corporate whistleblowing policies is important to understand their (...)
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    Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory.Thomas Thijssens, Laury Bollen & Harold Hassink - 2015 - Journal of Business Ethics 132 (4):873-891.
    The aim of this study is to analyse how secondary stakeholders influence managerial decision-making on Corporate Social Responsibility 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 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 (...)
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