A multi-case investigation of environmental legitimation in annual reports

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 to 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.

Citation

Savage, A., Cataldo, a.J. and Rowlands, J. (2000), "A multi-case investigation of environmental legitimation in annual reports", Advances in Environmental Accounting & Management (Advances in Environmental Accounting & Management, Vol. 1), Emerald Group Publishing Limited, Leeds, pp. 45-81. https://doi.org/10.1016/S1479-3598(00)01005-0