Recommended Citation
Postprint version. Published in Advances in Environmental Accounting and Management, Volume 1, January 1, 2000, pages 45-81.
The definitive version is available at https://doi.org/10.1016/S1479-3598(00)01005-0.
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
Copyright
URL: https://digitalcommons.calpoly.edu/acct_fac/26
