Purpose – The principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are...

Corporate, Social, Ethical and Environmental Reporting (SEER) should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made...

Purpose – The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers' personal values on environmental disclosure quality is analyzed and the extent to which...

The aim of this paper is to have a better understanding of the influence of both external and internal contexts on social and environmental disclosure made by organizations, focusing on the emergence of triple bottom line reporting in Spain. More specifically, this study is based in...