Much of the extant research into why companies disclose environmental information in the annual report indicates that legitimacy theory is one of the more probable explanations for the increase in environmental disclosures since the early 1980s. Legitimacy theory is based on the idea that in...

Reviews 25 years of social and environmental accounting literature in an attempt to evaluate the position and answer the question posed in the title, as well as to provide a structure or classification for others to use. In order to structure the task, uses three time periods: 1971‐1980; 1981‐1990;...

The purpose of this study is to examine three electric utilities, two publicly owned and one privately owned. The basis of this examination is legitimacy theory employing a small sample case‐type approach. In particular we are interested in social and environmental disclosures found in annual...

Purpose – The purpose of this article is to explore themes and challenges in making supply chains environmentally sustainable. Design/methodology/approach – The study began with a systematic review, and content analysis of articles in top‐ranking related journals from logistics, transport,...

The traditional approach of operations management has evaluated an organisation’s performance based on four main areas: cost, quality, time and service. However, the necessity to introduce environmental protection measures in firms so as to achieve sustainable development has forced a...