Purpose: The purpose of this paper is to investigate the relationship between level of environmental disclosure and establishment of a legitimacy image of operation among Japanese firms after implementation of the Kyoto Protocol. Design/methodology/approach: This study uses a sample consisting...

This paper examined the effects of stakeholders on firms' CSR information disclosures. In Japan, many firms voluntarily disclose CSR information, with disclosure practices varying across firms. This paper quantified the CSR information released by 236 Japanese listed firms and examined the...

Purpose: A case is examined to illustrate the linguistic perception of corporate responsibility disclosures.Design/methodology/approach: In this study, a content analysis framework based on fuzzy linguistic variables is proposed to measure the level of sustainable and responsible practices...