legitimacy theorysustainabilityNigeriamotivationIn the past, most CSR researchers have relied on stakeholder theory (SHT) as the basis for explaining corporate social and environmental disclosures. However, recent evidence from extant studies shows that legitimacy theory (LT) is gaining wider acceptability ...
The aim of this study is to explore the possibility of using the legitimacy theory as a plausible explanation for CSR reporting practices by organizations within the context of developing nations. In terms of the future direction of the applicability of the legitimacy theory, there appears to be ...
1) Legitimacy theory 2) Stakeholder theory (stakeholder management) 17 Firms seek to ensure they operate within the norms, rules, and beliefs of their respective societies Violation of social norms and rules leads to legitimacy threat Activities of the firm need to be perceived to be ...
[34] Baron, D. A Positive Theory of Moral Management, Social Pressure, and Corporate Social Performance[D]. Research Papers, Stanford University, Graduate School of Business, 2006. [35] Borghei, Z., Leung, P., Gut...
For example, Deegan and Gordon (1996) use legitimacy theory to explain the increase in environmental disclosure policies in annual reports, which accompanies environmental prosecution in Australia, and find that prosecuted firms disclose significantly more environmental information in the year they are ...
Hummel, K., & Schlick, C. (2016). The relationship between sustainability performance and sustainability disclosure–Reconciling voluntary disclosure theory and legitimacy theory.Journal of accounting and public policy, 35(5), 455–476 ArticleGoogle Scholar ...
In CSR (reporting) research, legitimacy theory is the most used and allegedly the pre-eminent explanatory theory (Campbell, Craven, & Shrives, 2003; Vourvachis & Woodward, 2015). The associated legitimacy risks consist of regulatory, moral, cognitive and pragmatic legitimacy risks (Aldrich & Ru...
1. Introduction In the last years we witness a significant increase of society’s overall focus upon issues concerning sustainable development. This trend affected both companies and consumers. The sustainable development concept is present in the scientific literature, and also in companies` board ...
Reconsidering Constitutional Theory in the Global Age: Structure, Finance, and Representation We live in a time today similar to the beginning of the 20th century; then, industrial forces were rapidly changing (as seen in the industrial revolution and the rise of the Western nation-state) in way...
Brown N, Deegan C (1998) The public disclosure of environmental disclosure information—a dual test of media agenda setting theory and legitimacy theory. Account Bus Res 29:21–41 ArticleGoogle Scholar Brown-Liburd H, Zamora VL (2015) The role of corporate social responsibility (CSR) assurance...