Sample selection
In contrast to most earlier “user studies” (O’Dwyer et al., 2005; Solomon and Solomon, 2006; Tilt, 1994, 2004), this study seeks to identify perceptions from more than one stakeholder group. Empirical evidence suggests firms tend to consider investing professionals (Investing), local authorities (Procuring) and NGOs (Third Sector) as stakeholder groups that are important to firms in terms of CSD (Konrad et al., 2006).