Abstract

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.

Disciplines

Accounting | Business

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Accounting Commons

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URL: http://digitalcommons.calpoly.edu/acct_fac/26