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Can less environmental disclosure have a legitimising effect? Evidence from Africa · Study

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Can less environmental disclosure have a legitimising effect? Evidence from Africa

Charl de Villiers, Chris J. van Staden

2006-05-09articleAccounting Organizations and Society665 citationsclosed

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

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References

1997Motivation and Personality

1991Strategic Responses to Institutional Processes

1991STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES

1975Organizational Legitimacy: Social Values and Organizational Behavior

1971The Farther Reaches of Human Nature

2002Introduction

1995Corporate social and environmental reporting

1985Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms

Cited by

2021Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?

2011Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

2008Motivations for an organisation within a developing country to report social responsibility information

2022Stakeholder legitimacy in firm greening and financial performance: What about greenwashing temptations?☆

2020Understanding the role of green bonds in advancing sustainability

2013The Economic Relevance of Environmental Disclosure and its Impact on Corporate Legitimacy: An Empirical Investigation

2009Determinants of environmental disclosure in the annual reports of large companies operating in Portugal

2011Where firms choose to disclose voluntary environmental information

Details

Year2006

Typearticle

VenueAccounting Organizations and Society

Languageen

Files0 public / 0

Identifiers

doi10.1016/j.aos.2006.03.001

openalex_workW2083705605

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