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Corporate Social Reporting: A Rebuttal of Legitimacy Theory
James Guthrie,Lee D. Parker +1 more
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In this article, the authors report the results of an historical analysis of social disclosures in 100 years of annual reporting by a dominant corporation in the Australian mining/manufacturing industry and identify a variable but significant pattern of social reporting.Abstract:
Various rationales have been advanced to explain the phenomenon of corporate social reporting. Among these has been legitimacy theory which posits that corporate disclosures are made as reactions to environmental factors and in order to legitimise corporate actions. This paper reports the results of an historical analysis of social disclosures in 100 years of annual reporting by a dominant corporation in the Australian mining/manufacturing industry. A variable but significant pattern of social reporting is identified and compared with an earlier study of social reporting by US Steel. The results of this study fail to confirm legitimacy theory as the primary explanation for social reporting in the Australian case.read more
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Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation
TL;DR: In this article, the role of legitimacy theory in explaining managers' decisions is discussed and it is emphasised that legitimacy theory, as it is currently used, must still be considered to be a relatively underdeveloped theory of managerial behaviour.
Journal ArticleDOI
Corporate social and environmental reporting
Rob Gray,Reza Kouhy,Simon Lavers +2 more
TL;DR: In this paper, a review of the corporate social reporting literature, its major theoretical preoccupations and empirical conclusions, attempts to re-examine the theoretical tensions that exist between “classical” political economy interpretations of social disclosure and those from more “bourgeois” perspectives.
Journal ArticleDOI
Evolving sustainably: a longitudinal study of corporate sustainable development
TL;DR: In this article, a study of Canadian firms in the oil and gas, mining, and forestry industries from 1986 to 1995 showed that both resource-based and institutional factors influence corporate sustainable development.
Journal ArticleDOI
Managing Public Impressions: Environmental Disclosures in Annual Reports
TL;DR: In this paper, the influence of external pressure on environmental disclosures in annual reports, including the amount and types of strategies used in disclosure, the characteristics of environmental disclosure vis-a-vis other social disclosure, and the association between environmental disclosures and actual performance.
Journal ArticleDOI
The impact of culture and governance on corporate social reporting
Roszaini Haniffa,T. E. Cooke +1 more
TL;DR: In this article, board composition, multiple directorships and type of shareholders are used as a proxy for culture and the ethnic background of directors and shareholders is used to increase understanding of the potential effects of culture and corporate governance on social disclosures.
References
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Journal ArticleDOI
The roles of accounting in organizations and society
TL;DR: In this paper, the authors contrast the roles that have been claimed on behalf of accounting with the ways in which accounting functions in practice, examining the context in which rationales for practice are articulated and the adequacy of such claims.
Journal ArticleDOI
The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis
TL;DR: In this article, the authors investigated the relationship between a number of corporate characteristics and specific types of social responsibility disclosures, based on an extensive sample of U.S. corporate annual reports.
Journal Article
Corporate social disclosure practice: a comparative international analysis
James Guthrie,Lee D. Parker +1 more
Journal ArticleDOI
Accounting in its social context: Towards a history of value added in the United Kingdom
TL;DR: The relationship between accounting and society has been posited frequently, but it has been subjected to little systematic analysis as discussed by the authors, and the implications of these for the social analysis of accounting are discussed.
Journal ArticleDOI
The value of corporate accounting reports: Arguments for a political economy of accounting ☆
David J. Cooper,Michael Sherer +1 more
TL;DR: In this article, the authors propose the Political Economy of Accounting (PEA) framework to understand and evaluate the functions of accounting within the context of the economic, social and political environment in which it operates.
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