This research project, conducted for MGT723, investigates the impact of stakeholder theory on carbon disclosure. The study begins with a comprehensive literature review, summarizing key concepts from Harrison and Wicks, Horisch, Freeman and Schaltegger, and others, highlighting stakeholder theory's components such as legal responsibility, organizational justice, and corporate social responsibility. A conceptual model is presented, outlining the relationships between stakeholder theory, carbon disclosure, and various mediating factors like stakeholder trust and organizational trustworthiness. The research formulates a hypothesis stating that stakeholder theory significantly impacts carbon disclosure. Proxy measures are defined for theoretical constructs, including dependent, independent, and control variables, drawing on data from the CDP 2017 survey. The research methodology employs a post-positivism philosophy and a deductive approach, utilizing secondary data from the CDP survey for 250 companies. The data analysis will be conducted using SPSS to determine whether carbon disclosure reflects the highest level of direct responsibility as per stakeholder theory. The research adheres to ethical standards, ensuring data is used solely for research purposes.
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