Purpose – The paper seeks to adopt an institutional view of legitimacy to examine how a sample of French companies reacted to the introduction of the “New Economic Regulations” in French law in 2001 requiring that publicly listed companies disclose environmental information....

The purpose of our study is to examine the relationship between financial performance, environmental disclosure and environmental performance of Tunisian companies. This paper adopts legitimacy theory as the theoretical perspective for explaining the environmental-financial linkage. First, we...

The purpose of this paper is to examine the factors influencing the level of environmental disclosure information from a sample of 45 Indian industrial listed companies in their websites. In order to explain the reasons for the disclosure of environmental information by the companies, legitimacy...

Until now, there has been no theoretical foundation that explains why organizations implement whistle-blowing systems. By understanding whistle-blowing systems as an instrument that is desired by society, the legitimacy theory could be transferred to the whistle-blowing concept. A survey of...

The interest in corporate social responsibility has grown considerably and so is the practice of its reporting. The CSR reporting is an output of sustainability accounting. The aim of this study is to determine the factors of corporate social reporting of the banks in Bosnia & Herzegovina,...

The value added statement has been voluntarily reported by South African companies for many years despite reservations about its usefulness. This article examines current literature on value added statements in two areas: the usefulness of the value added statement in South Africa and the...

Purpose – The purpose of this paper is to examine whether the voluntary annual report disclosures, relating to conflict diamonds, for four of the largest diamond mining companies operating in South Africa can be explained through applying legitimacy theory and media agenda-setting theory....

This article analyses the information level of projects under the Clean Development Mechanism (carbon credits) in the reports disclosed by Brazilian companies, in light of the theory of legitimacy. In this survey, we examined 163 projects approved by the Ministry of Science and Technology,...

Accounting, economic, social and political, and slack resources theories provide different perspectives to addressing corporate social responsibility in relation to disclosure, corporate financial performance e.t.c. This paper aims to identify the determinants financial and non financial of...