A multi-case investigation of environmental legitimation in annual reports

In this chapter, a legitimacy theory framework for corporate environmental disclosure is empirically investigated, using a multi-case research design. Legitimation strategies in the 1991 to 1995 annual reports of two Canadian-owned pulp and paper companies are explored. The findings support legitimacy theory as an explanation for voluntary environmental disclosure in annual reports.

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Year of publication:	2000
Authors:	Savage, Arline ; Cataldo, a.J. ; Rowlands, Jeff
Published in:	Advances in environmental accounting & management : Vol. 1. - Bingley, U.K : Emerald, ISBN 978-1-84950-024-1. - 2000, p. 45-81

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Type of publication:	Article
Language:	English
Other identifiers:	10.1016/S1479-3598(00)01005-0 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10015390340