Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory

By G. O’Donovan. 2002

1,682 citations recorded by the source corpus.

Subfields: Marketing, Organizational Behavior and Human Resource Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a864eeba97dfb927ea1755a10ec7c2ff2ceb2cf8

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Citations in the corpus

Motivations for an organisation within a developing country to report social responsibility information: Evidence from Bangladesh (2008, neutral): “Within legitimacy theory, ‘legitimacy’ is considered to be a resource on which an organisation is dependent for survival (Dowling and Pfeffer, 1975, O’Donovan, 2002).”
Disclosure on the Sustainable Development Goals – Evidence from Europe (2021, positive): “Thus, firms provide nonfinancial information not only to capital market participants but also to other non-financial stakeholders to actively influence their legitimacy (O’Donovan, 2002; Sethi, 1978).”
Carbon disclosure, carbon performance and financial performance: International evidence (2021, background): “Legitimacy theory suggests that firms with inferior environmental/carbon performance would make soft and unverifiable qualitative disclosure about their performance to maintain legitimacy and to satisfy the expectations of various stakeholders (O'Donovan, 2002; Sethi, 1978).”
What Drives TBL Reporting: Good Governance or Threat to Legitimacy? (2008, background): “TBL reporting is directly tied to the concept of sustainable development (O’Donovan 2002), which is defined as ‘development that meets the needs of the present world without compromising the ability of future generations to meet their own needs’ (World Commission on Environment and Development 1987,”
Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review (2017, background): “Furthermore, some studies have shown that companies disclose CSR information to gain a competitive advantage (Chih et al., 2010; Nikolaeva & Bicho, 2011), to enhance corporate reputation (Adams, 2002), and/or to present a socially responsible image to the outside world (O ’ Donovan, 2002).”
Environmental disclosures and share prices—a discussion about efforts to study this relationship (2004, background): “In this regard it is worth reviewing the papers by O’Donovan (2002), Milne and Patten (2002), andO’Dwyer (2002)that appeared in a recent edition ofAccounting, Auditing and Accountability Journal[vol. 15 (3) (2002)]—an edition that was devoted to corporate social and environmental disclosures.”