Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation
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- Type
- article
- Published
- 2002-08-01
- Cited by
- 4,001
- References
- 106
- OpenAlex
- https://openalex.org/W2055013323
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:144664717
Keywords
Legitimacy, Accountability, Context (archaeology), Audit, Political science
References
- Environmental, Employee and Ethical Reporting in Europe
- Socially Responsible Accounting
- Environmental Accounting and Reporting
- The professional accountancy bodies and the provision of education and training in relation to environmental issues
- Do Australian companies report environmental news objectively?: An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority
- Twenty‐five years of social and environmental accounting research
- Some evidence on executives' views of corporate social responsibility
- Corporate social and environmental reporting
- Accounting Theory and Development
- An examination of the corporate social and environmental disclosures of BHP from 1983‐1997: A test of legitimacy theory
- Managerial perceptions of corporate social disclosure: An Irish story
- Australian Financial Accounting
- The Influence of External Pressure Groups on Corporate SocialDisclosure: Some Empirical Evidence
- Securing organizational legitimacy
- Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory
- Determinants of the Corporate Decision to Disclose Social Information
- Environmental Tax Policy in the United States: Alternatives to the Polluter Pays Principle
- Social accounting: A Swedish attempt
- Accounting, Environmental Resource Values, and Non‐market Valuation Techniques for Environmental Resources: A Review
- A note on corporate social disclosure in Hong Kong
Cited by
- Environmental Accounting – A New Challenge for the Accounting System
- Determinants of the Voluntary Disclosure of Employee Information in Annual Reports: an Application of Stakeholder Theory
- Granskning av hållbarhetsredovisning
- The relationship between corporate governance and environmental disclosure : UK evidence
- Exploring the link between sustainability reporting and sustainability management: a conceptual framework.
- Factors influencing environmental management accounting adoption in oil and manufacturing firms in Libya
- Análisis de los factores determinantes de la transparencia en RSC en las empresas españolas cotizadas
- Ethical Educational Interventions: Perceptions of Accounting Students and Graduates and the Legitimation of 'Ethical' Actions
- Performance of New Zealand’s secondary schools: A stakeholders’ perspective
- Visualization techniques to disclose the link between managers’ remuneration and organisation’s performance
- Multinational corporations, CSR and poverty alleviation: views from Lao PDR and Thailand
- Conforming for competitive advantage - Institutionalising corporate social performance
- Improving Corporate Internet Reporting in China
- Estudo de caso: implementação de contabilidade ambiental
- An Accounting Research Agenda in the Context of Climate Change. Drawing on the Australian Local Government Sector
- What explains the extent and content of social disclosures on corporate websites
- ANALISIS HUBUNGAN SIMULTAN ANTARA PENGUNGKAPAN PERTANGGUNGJAWABAN SOSIAL DALAM LAPORAN TAHUNAN (ANNUAL REPORT) DENGAN KEPEMILIKAN INSTITUSIONAL(Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2009)
- Corporate Greening: Product And Production Perspectives
- La crisis económica y sus efectos: un punto de vista didáctico y ético
- Compliance with codes of corporate governance in developing economies: the case of Bangladesh
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