Postprint version. Published in Advances in Environmental Accounting and Management, Volume 1, January 1, 2000, pages 45-81.
In this chapter, a legitimacy theory framework for corporate environmental disclosure is empirically investigated, using a multi-case research design. Legitimation strategies in the 1991-1995 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.
Accounting | Business