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A Multi-Case Investigation of Environmental Legitimation in Annual Reports

Arline Savage
A. J. Cataldo
Jeff Rowlands

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Copyright © 2000 Emerald Group Publishing Limited. The definitive version is available at http://dx.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.

Suggested Citation

Arline Savage, A. J. Cataldo, and Jeff Rowlands. "A Multi-Case Investigation of Environmental Legitimation in Annual Reports" Advances in Environmental Accounting and Management 1 (2000): 45-81.
Available at: http://works.bepress.com/savage/11



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