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Accounting, Auditing & Accountability Journal An examination of the corporate social and environmental disclosures of BHP from 1983-1997: A test of legitimacy theory Craig Deegan, Michaela Rankin, John Tobin, Article information: To cite this document: Craig Deegan, Michaela Rankin, John Tobin, (2002) "An examination of the corporate social and environmental disclosures of BHP from 1983‐1997: A test of legitimacy theory", Accounting, Auditing & Accountability Journal, Vol. 15 Issue: 3, pp.312-343, https://doi.org/10.1108/09513570210435861 Permanent link to this document: https://doi.org/10.1108/09513570210435861 Downloaded on: 17 July 2018, At: 22:30 (PT) References: this document contains references to 54 other documents. To copy this document: [email protected] The fulltext of this document has been downloaded 15573 times since 2006* Users who downloaded this article also downloaded: (2005),"Mandatory environmental disclosures in a legitimacy theory context", Accounting, Auditing &amp; Accountability Journal, Vol. 18 Iss 4 pp. 492-517 <a href="https:// doi.org/10.1108/09513570510609333">https://doi.org/10.1108/09513570510609333</a> (2009),"Social disclosure, legitimacy theory and the role of the state", Accounting, Auditing &amp; Accountability Journal, Vol. 22 Iss 8 pp. 1284-1307 <a href="https:// doi.org/10.1108/09513570910999319">https://doi.org/10.1108/09513570910999319</a> Access to this document was granted through an Emerald subscription provided by emerald-srm:115035 [] For Authors If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.com Emerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services. Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. *Related content and download information correct at time of download. Downloaded by Federation University Australia At 22:30 17 July 2018 (PT)

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Page 1: Accounting, Auditing & Accountability Journal...Accounting, Auditing & Accountability Journal An examination of the corporate social and environmental disclosures of BHP from 1983-1997:

Accounting, Auditing & Accountability JournalAn examination of the corporate social and environmental disclosures of BHP from1983-1997: A test of legitimacy theoryCraig Deegan, Michaela Rankin, John Tobin,

Article information:To cite this document:Craig Deegan, Michaela Rankin, John Tobin, (2002) "An examination of the corporate social andenvironmental disclosures of BHP from 1983‐1997: A test of legitimacy theory", Accounting, Auditing &Accountability Journal, Vol. 15 Issue: 3, pp.312-343, https://doi.org/10.1108/09513570210435861Permanent link to this document:https://doi.org/10.1108/09513570210435861

Downloaded on: 17 July 2018, At: 22:30 (PT)References: this document contains references to 54 other documents.To copy this document: [email protected] fulltext of this document has been downloaded 15573 times since 2006*

Users who downloaded this article also downloaded:(2005),"Mandatory environmental disclosures in a legitimacy theory context", Accounting,Auditing &amp; Accountability Journal, Vol. 18 Iss 4 pp. 492-517 <a href="https://doi.org/10.1108/09513570510609333">https://doi.org/10.1108/09513570510609333</a>(2009),"Social disclosure, legitimacy theory and the role of the state", Accounting,Auditing &amp; Accountability Journal, Vol. 22 Iss 8 pp. 1284-1307 <a href="https://doi.org/10.1108/09513570910999319">https://doi.org/10.1108/09513570910999319</a>

Access to this document was granted through an Emerald subscription provided by emerald-srm:115035 []

For AuthorsIf you would like to write for this, or any other Emerald publication, then please use our Emerald forAuthors service information about how to choose which publication to write for and submission guidelinesare available for all. Please visit www.emeraldinsight.com/authors for more information.

About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The companymanages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well asproviding an extensive range of online products and additional customer resources and services.

Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committeeon Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archivepreservation.

*Related content and download information correct at time of download.

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Page 2: Accounting, Auditing & Accountability Journal...Accounting, Auditing & Accountability Journal An examination of the corporate social and environmental disclosures of BHP from 1983-1997:

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Page 3: Accounting, Auditing & Accountability Journal...Accounting, Auditing & Accountability Journal An examination of the corporate social and environmental disclosures of BHP from 1983-1997:

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Page 4: Accounting, Auditing & Accountability Journal...Accounting, Auditing & Accountability Journal An examination of the corporate social and environmental disclosures of BHP from 1983-1997:

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136. Carlos Noronha, Tiffany Cheng Han Leung, On Ieng Lei. 2015. Corporate social responsibility disclosurein Chinese railway companies. Sustainability Accounting, Management and Policy Journal 6:4, 446-474.[Abstract] [Full Text] [PDF]

137. Abdirahman Anas, Hafiz Majdi Abdul Rashid, Hairul Azlan Annuar. 2015. The effect of award on CSRdisclosures in annual reports of Malaysian PLCs. Social Responsibility Journal 11:4, 831-852. [Abstract][Full Text] [PDF]

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140. Denis Cormier, Michel Magnan. 2015. The Economic Relevance of Environmental Disclosure and itsImpact on Corporate Legitimacy: An Empirical Investigation. Business Strategy and the Environment 24:6,431-450. [Crossref]

141. Muhammad Azizul Islam, Shamima Haque, Thusitha Dissanayake, Philomena Leung, Karen Handley.2015. Corporate Disclosure in Relation to Combating Corporate Bribery: A Case Study of Two ChineseTelecommunications Companies. Australian Accounting Review 25:3, 309-326. [Crossref]

142. Bakhtiar Alrazi, Charl de Villiers, Chris J. van Staden. 2015. A comprehensive literature review on, andthe construction of a framework for, environmental legitimacy, accountability and proactivity. Journal ofCleaner Production 102, 44-57. [Crossref]

143. Chin Moi Loh, Craig Deegan, Robert Inglis. 2015. The changing trends of corporate social andenvironmental disclosure within the Australian gambling industry. Accounting & Finance 55:3, 783-823.[Crossref]

144. Suliani Rover, Fernando Dal-Ri Murcia, Flávia Cruz de Souza Murcia. 2015. The Determinants of Socialand Environmental Disclosure Practices: The Brazilian Case. Environmental Quality Management 25:1,5-24. [Crossref]

145. Stefano Fontana, Eugenio D'Amico, Daniela Coluccia, Silvia Solimene. 2015. Does environmentalperformance affect companies’ environmental disclosure?. Measuring Business Excellence 19:3, 42-57.[Abstract] [Full Text] [PDF]

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146. Shamima Haque, Muhammad Azizul Islam. 2015. Stakeholder pressures on corporate climate change-related accountability and disclosures: Australian evidence. Business and Politics 17:02, 355-390. [Crossref]

147. Asit Bhattacharyya, Lorne Cummings. 2015. Measuring Corporate Environmental Performance -Stakeholder Engagement Evaluation. Business Strategy and the Environment 24:5, 309-325. [Crossref]

148. Afzalur Rashid. 2015. The influence of stakeholder power on corporate social responsibility: evidence froma relationship-based economy. Social Responsibility Journal 11:2, 270-289. [Abstract] [Full Text] [PDF]

149. Colin Higgins, Markus J. Milne, Bernadine van Gramberg. 2015. The Uptake of Sustainability Reportingin Australia. Journal of Business Ethics 129:2, 445-468. [Crossref]

150. Tina Jochim, Michael C. Ottenbacher, Robert J. Harrington. 2015. What and How Are Firms in theQuick-Service Restaurant Industry Reporting on Corporate Social Responsibility?. Journal of FoodserviceBusiness Research 18:3, 258-286. [Crossref]

151. Manuel Pedro Rodríguez Bolívar, Raquel Garde Sánchez, Antonio M. López Hernández. 2015. Managersas drivers of CSR in state-owned enterprises. Journal of Environmental Planning and Management 58:5,777-801. [Crossref]

152. Ralf Barkemeyer, Lindsay C. Stringer, James A. Hollins, Ferdinand Josephi. 2015. Corporate reporting onsolutions to wicked problems: Sustainable land management in the mining sector. Environmental Science& Policy 48, 196-209. [Crossref]

153. Chiara Mio, Andrea Venturelli, Rossella Leopizzi. 2015. Management by objectives and corporate socialresponsibility disclosure. Accounting, Auditing & Accountability Journal 28:3, 325-364. [Abstract] [FullText] [PDF]

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155. Yuan Yuan Hu, Yusuf Karbhari. 2015. Incentives and Disincentives of Corporate Environmental Disclosure:Evidence from Listed Companies in China and Malaysia. Thunderbird International Business Review 57:2,143-161. [Crossref]

156. Roman Lanis, Grant Richardson. 2015. Is Corporate Social Responsibility Performance Associated withTax Avoidance?. Journal of Business Ethics 127:2, 439-457. [Crossref]

157. George Ted Khiong Thien. 2015. CSR for Clients’ Social/Environmental Impacts?. Corporate SocialResponsibility and Environmental Management 22:2, 83-94. [Crossref]

158. Oana Mihaela Apostol. 2015. A project for Romania? The role of the civil society’s counter-accountsin facilitating democratic change in society. Accounting, Auditing & Accountability Journal 28:2, 210-241.[Abstract] [Full Text] [PDF]

159. Warwick Funnell. 2015. Performance Auditing and Adjudicating Political Disputes. Financial Accountability& Management 31:1, 92-111. [Crossref]

160. Ryan J. Casey, Jonathan H. Grenier. 2015. Understanding and Contributing to the Enigma of CorporateSocial Responsibility (CSR) Assurance in the United States. AUDITING: A Journal of Practice & Theory34:1, 97-130. [Crossref]

161. Claire Gillet-Monjarret. 2015. Assurance of Sustainability Information: A Study of Media Pressure.Accounting in Europe 12:1, 87-105. [Crossref]

162. Tiffany C. H. Leung. An Initial Exploration of Corporate Social Disclosure and Responsible a GamblingDisclosure in Macau’s Gambling Industry 153-197. [Crossref]

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164. Carlos Noronha, Katy W. P. Kong. Corporate Social Disclosure: The Case of China’s Milk ProductIndustry 87-123. [Crossref]

165. Igor Alvarez Etxeberria, Ainhoa Garayar, José Antonio Calvo Sánchez. 2015. Development of sustainabilityreports for farming operations in the Basque Country using the Delphi method. Revista de Contabilidad18:1, 44-54. [Crossref]

166. Carlos Noronha. Corporate Social Disclosure in China and Japan: Concluding Remarks 344-348.[Crossref]

167. Craig Deegan, Muhammad Azizul Islam. 2014. An exploration of NGO and media efforts to influenceworkplace practices and associated accountability within global supply chains. The British Accounting Review46:4, 397-415. [Crossref]

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169. A. Han Onn, A. Woodley. 2014. A discourse analysis on how the sustainability agenda is defined withinthe mining industry. Journal of Cleaner Production 84, 116-127. [Crossref]

170. Siti Normala Sheikh Obid, Babak Naysary. 2014. Toward a comprehensive theoretical framework forShariah governance in Islamic financial institutions. Journal of Financial Services Marketing 19:4, 304-318.[Crossref]

171. Sumit Lodhia, Nigel Martin. 2014. Corporate Sustainability Indicators: an Australian Mining Case Study.Journal of Cleaner Production 84, 107-115. [Crossref]

172. Ralf Barkemeyer, Breeda Comyns, Frank Figge, Giulio Napolitano. 2014. CEO statements in sustainabilityreports: Substantive information or background noise?. Accounting Forum 38:4, 241-257. [Crossref]

173. Poul Houman Andersen, Morten Rask. 2014. Creating legitimacy across international contexts: The roleof storytelling for international new ventures. Journal of International Entrepreneurship 12:4, 365-388.[Crossref]

174. Sara Bice. 2014. What Gives You a Social Licence? An Exploration of the Social Licence to Operate in theAustralian Mining Industry. Resources 3:4, 62-80. [Crossref]

175. Anne R. Canny. 2014. The SE-Asian Tsunami Appeal: disclosure of contributions by corporate Australia.Pacific Accounting Review 26:3, 274-301. [Abstract] [Full Text] [PDF]

176. Lee D. Parker. 2014. Corporate social accountability through action: Contemporary insights from Britishindustrial pioneers. Accounting, Organizations and Society 39:8, 632-659. [Crossref]

177. Maxi Steyn. 2014. Organisational benefits and implementation challenges of mandatory integratedreporting. Sustainability Accounting, Management and Policy Journal 5:4, 476-503. [Abstract] [Full Text][PDF]

178. Martin Stuebs, Jr., Li Sun. Corporate Governance and Environmental Activity 81-113. [Abstract] [FullText] [PDF] [PDF]

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180. Rüdiger Hahn, Regina Lülfs. 2014. Legitimizing Negative Aspects in GRI-Oriented SustainabilityReporting: A Qualitative Analysis of Corporate Disclosure Strategies. Journal of Business Ethics 123:3,401-420. [Crossref]

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181. Mehmoona Sharif, Kashif Rashid. 2014. Corporate governance and corporate social responsibility (CSR)reporting: an empirical evidence from commercial banks (CB) of Pakistan. Quality & Quantity 48:5,2501-2521. [Crossref]

182. Koen van Bommel. 2014. Towards a legitimate compromise?. Accounting, Auditing & Accountability Journal27:7, 1157-1189. [Abstract] [Full Text] [PDF]

183. Mohammad Badrul Muttakin, Arifur Khan. 2014. Determinants of corporate social disclosure: Empiricalevidence from Bangladesh. Advances in Accounting 30:1, 168-175. [Crossref]

184. Craig Deegan, Marita Shelly. 2014. Corporate Social Responsibilities: Alternative Perspectives About theNeed to Legislate. Journal of Business Ethics 121:4, 499-526. [Crossref]

185. Charl de Villiers, Deborah Alexander. 2014. The institutionalisation of corporate social responsibilityreporting. The British Accounting Review 46:2, 198-212. [Crossref]

186. Asit Bhattacharyya, Lorne Cummings. 2014. Attitudes towards environmental responsibility withinAustralia and India: a comparative study. Journal of Environmental Planning and Management 57:5,769-791. [Crossref]

187. Christina He, Janice Loftus. 2014. Does environmental reporting reflect environmental performance?.Pacific Accounting Review 26:1/2, 134-154. [Abstract] [Full Text] [PDF]

188. Dion van de Burgwal, Rui José Oliveira Vieira. 2014. Determinantes da divulgação ambiental emcompanhias abertas holandesas. Revista Contabilidade & Finanças 25:64, 60-78. [Crossref]

189. Noriah Che-Adam, Lian Phua, Fauziah Taib. Do non-reporting companies in Malaysia engage in socialand environmental activities? 411-415. [Crossref]

190. Chelli Mohamed, Durocher Sylvain, Richard Jacques. 2014. France's new economic regulations: insightsfrom institutional legitimacy theory. Accounting, Auditing & Accountability Journal 27:2, 283-316.[Abstract] [Full Text] [PDF]

191. Yingjun Lu, Indra Abeysekera. 2014. Stakeholders' power, corporate characteristics, and social andenvironmental disclosure: evidence from China. Journal of Cleaner Production 64, 426-436. [Crossref]

192. Mandy Cheng, Wendy Green, Pieter Conradie, Noriyuki Konishi, Andrea Romi. 2014. The InternationalIntegrated Reporting Framework: Key Issues and Future Research Opportunities. Journal of InternationalFinancial Management & Accounting 25:1, 90-119. [Crossref]

193. Paul Andon, Clinton Free. 2014. Media coverage of accounting: the NRL salary cap crisis. Accounting,Auditing & Accountability Journal 27:1, 15-47. [Abstract] [Full Text] [PDF]

194. Abdolreza Ghasempour, Mohd Atef Md Yusof. 2014. Quality of Intellectual Capital and Human ResourcesDisclosure on the Firm Valuation. Open Journal of Accounting 03:02, 59-70. [Crossref]

195. Thomas Riise Johansen, Thomas Plenborg. 2013. Prioritising disclosures in the annual report. Accountingand Business Research 43:6, 605-635. [Crossref]

196. Pamela Kent, Tamara Zunker. 2013. Attaining legitimacy by employee information in annual reports.Accounting, Auditing & Accountability Journal 26:7, 1072-1106. [Abstract] [Full Text] [PDF]

197. Breeda Comyns, Frank Figge, Tobias Hahn, Ralf Barkemeyer. 2013. Sustainability reporting: The role of“Search”, “Experience” and “Credence” information. Accounting Forum 37:3, 231-243. [Crossref]

198. Pablo Rodríguez Gutiérrez, Fernando José Fuentes García, Sandra Sánchez Cañizares. 2013. Revelación deinformación sobre clientes, comunidad, empleados y medio ambiente en las entidades financieras españolasa través de las memorias de responsabilidad social corporativa (2007-2010). Investigaciones Europeas deDirección y Economía de la Empresa 19:3, 180-187. [Crossref]

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199. Venkataraman Iyer, Ayalew Lulseged. 2013. Does family status impact US firms' sustainability reporting?.Sustainability Accounting, Management and Policy Journal 4:2, 163-189. [Abstract] [Full Text] [PDF]

200. Teresa Pereira Eugénio, Isabel Costa Lourenço, Ana Isabel Morais. 2013. Sustainability strategies of thecompany TimorL: extending the applicability of legitimacy theory. Management of Environmental Quality:An International Journal 24:5, 570-582. [Abstract] [Full Text] [PDF]

201. Daniel Murphy, Dianne McGrath. 2013. ESG reporting – class actions, deterrence, and avoidance.Sustainability Accounting, Management and Policy Journal 4:2, 216-235. [Abstract] [Full Text] [PDF]

202. Evangeline O. Elijido-Ten. 2013. Determinants of Strategic Performance Measurement System Disclosuresin Australia's Top 100 Publicly Listed Firms. Journal of General Management 38:4, 57-73. [Crossref]

203. María Luisa Pajuelo Moreno. 2013. Assessment of the Impact of Business Activity in SustainabilityTerms. Empirical Confirmation of Its Determination in Spanish Companies. Sustainability 5:6, 2389-2420.[Crossref]

204. Dzingai Kennedy Nyahunzvi. 2013. CSR reporting among Zimbabwe's hotel groups: a content analysis.International Journal of Contemporary Hospitality Management 25:4, 595-613. [Abstract] [Full Text][PDF]

205. Arifur Khan, Mohammad Badrul Muttakin, Javed Siddiqui. 2013. Corporate Governance and CorporateSocial Responsibility Disclosures: Evidence from an Emerging Economy. Journal of Business Ethics 114:2,207-223. [Crossref]

206. Wen Qu, Philomena Leung, Barry Cooper. 2013. A study of voluntary disclosure of listed Chinese firms– a stakeholder perspective. Managerial Auditing Journal 28:3, 261-294. [Abstract] [Full Text] [PDF]

207. Sudhir C. Das. 2013. Corporate social reporting and human resource disclosures: experiences frominsurance companies in India. Social Responsibility Journal 9:1, 19-32. [Abstract] [Full Text] [PDF]

208. Giovanna Michelon. 2013. Impression management and legitimacy strategies: The BP case. FINANCIALREPORTING :4, 35-64. [Crossref]

209. Elizabeth Stanny. 2013. Voluntary Disclosures of Emissions by US Firms. Business Strategy and theEnvironment 22:3, 145-158. [Crossref]

210. Gordon Liu. 2013. Impacts of Instrumental Versus Relational Centered Logic on Cause-Related MarketingDecision Making. Journal of Business Ethics 113:2, 243-263. [Crossref]

211. Patrizio Monfardini, Antonio D. Barretta, Pasquale Ruggiero. 2013. Seeking legitimacy: Social reportingin the healthcare sector. Accounting Forum 37:1, 54-66. [Crossref]

212. Choi Ieng Chu, Bikram Chatterjee, Alistair Brown. 2012. The current status of greenhouse gas reportingby Chinese companies. Managerial Auditing Journal 28:2, 114-139. [Abstract] [Full Text] [PDF]

213. Roman Lanis, Grant Richardson. 2012. Corporate social responsibility and tax aggressiveness: a test oflegitimacy theory. Accounting, Auditing & Accountability Journal 26:1, 75-100. [Abstract] [Full Text][PDF]

214. Sara Bice. 2012. NO MORE SUN SHADES, PLEASE: EXPERIENCES OF CORPORATESOCIAL RESPONSIBILITY IN REMOTE AUSTRALIAN MINING COMMUNITIES. Rural Society3325-3352. [Crossref]

215. Craig Deegan, Muhammad Azizul Islam. 2012. Corporate Commitment to Sustainability - Is it All HotAir? An Australian Review of the Linkage between Executive Pay and Sustainable Performance. AustralianAccounting Review 22:4, 384-397. [Crossref]

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216. Catherine Pellegrino, Sumit Lodhia. 2012. Climate change accounting and the Australian mining industry:exploring the links between corporate disclosure and the generation of legitimacy. Journal of CleanerProduction 36, 68-82. [Crossref]

217. Faisal Faisal, Greg Tower, Rusmin Rusmin. 2012. Communicating key labor issues in a global context.Journal of Human Resource Costing & Accounting 16:4, 320-340. [Abstract] [Full Text] [PDF]

218. Andrei Kuznetsov, Olga Kuznetsova. 2012. Business Legitimacy and the Margins of Corporate SocialResponsibility in the Russian Context. International Studies of Management and Organization 42:3, 35-48.[Crossref]

219. Ismail Adelopo, Ramiro Cea Moure, Lucely Vargas Preciado, Musa Obalola. 2012. Determinants of web‐accessibility of corporate social responsibility communications. Journal of Global Responsibility 3:2, 235-247.[Abstract] [Full Text] [PDF]

220. Charl de Villiers, Chris van Staden. 2012. New Zealand shareholder attitudes towards corporateenvironmental disclosure. Pacific Accounting Review 24:2, 186-210. [Abstract] [Full Text] [PDF]

221. Sue Hrasky. 2012. Visual disclosure strategies adopted by more and less sustainability-driven companies.Accounting Forum 36:3, 154-165. [Crossref]

222. Colin Higgins, Robyn Walker. 2012. Ethos, logos, pathos: Strategies of persuasion in social/environmentalreports. Accounting Forum 36:3, 194-208. [Crossref]

223. Denise Luethge, Helen Guohong Han. 2012. Assessing corporate social and financial performance inChina. Social Responsibility Journal 8:3, 389-403. [Abstract] [Full Text] [PDF]

224. Michael Mitchell, Allan Curtis, Penny Davidson. 2012. Can triple bottom line reporting become a cycle for“double loop” learning and radical change?. Accounting, Auditing & Accountability Journal 25:6, 1048-1068.[Abstract] [Full Text] [PDF]

225. Lies Bouten, Patricia Everaert, Robin W. Roberts. 2012. How a Two-Step Approach Discloses DifferentDeterminants of Voluntary Social and Environmental Reporting. Journal of Business Finance & Accounting39:5-6, 567-605. [Crossref]

226. Sumit Lodhia, Kerry Jacobs, Yoon Jin Park. 2012. Driving Public Sector Environmental Reporting. PublicManagement Review 14:5, 631-647. [Crossref]

227. Hadrian Gery Djajadikerta, Terri Trireksani. 2012. Corporate social and environmental disclosure byIndonesian listed companies on their corporate web sites. Journal of Applied Accounting Research 13:1, 21-36.[Abstract] [Full Text] [PDF]

228. Kemi Yekini, Kumba Jallow. 2012. Corporate community involvement disclosures in annual report.Sustainability Accounting, Management and Policy Journal 3:1, 7-32. [Abstract] [Full Text] [PDF]

229. Roshayani Arshad, Siti Aishah Md Sallah, Rina Fadhilah Ismail. Ownership structure, managementculture and risk reporting practices in Malaysia 619-623. [Crossref]

230. Anselm Schneider, Erika Meins. 2012. Two Dimensions of Corporate Sustainability Assessment: Towardsa Comprehensive Framework. Business Strategy and the Environment 21:4, 211-222. [Crossref]

231. Antonis Skouloudis, Konstantinos Evangelinos. 2012. A research design for mapping national CSRterrains. International Journal of Sustainable Development & World Ecology 19:2, 130-143. [Crossref]

232. Fernando Dal-Ri Murcia, Ariovaldo dos Santos. 2012. Discretionary-based disclosure: evidence from theBrazilian market. BAR - Brazilian Administration Review 9:1, 88-109. [Crossref]

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233. A.W. Sutantoputra, M. Lindorff, E. Prior Johnson. 2012. The relationship between environmentalperformance and environmental disclosure. Australasian Journal of Environmental Management 19:1, 51-65.[Crossref]

234. Reggy Hooghiemstra. 2012. What determines the informativeness of firms' explanations for deviationsfrom the Dutch corporate governance code?. Accounting and Business Research 42:1, 1-27. [Crossref]

235. Mónica Hernández-Madrigal, María-Isabel Blanco-Dopico, Beatriz Aibar-Guzmán. 2012. The influenceof mandatory requirements on risk disclosure practices in Spain. International Journal of Disclosure andGovernance 9:1, 78-99. [Crossref]

236. Matteo Fuoli. 2012. Assessing social responsibility: A quantitative analysis of Appraisal in BP?s and IKEA?s social reports. Discourse & Communication 6:1, 55-81. [Crossref]

237. M. Azizul Islam, Victoria Wise. Chapter 5 Online Reporting of Sustainability: A Study of Global ClothingSuppliers 97-113. [Abstract] [Full Text] [PDF] [PDF]

238. Abeer Hassan, Essam Ibrahim. 2012. Corporate Environmental Information Disclosure: FactorsInfluencing Companies' Success in Attaining Environmental Awards. Corporate Social Responsibility andEnvironmental Management 19:1, 32-46. [Crossref]

239. Roman Lanis, Grant Richardson. 2012. Corporate social responsibility and tax aggressiveness: An empiricalanalysis. Journal of Accounting and Public Policy 31:1, 86-108. [Crossref]

240. Sue Hrasky. 2011. Carbon footprints and legitimation strategies: symbolism or action?. Accounting,Auditing & Accountability Journal 25:1, 174-198. [Abstract] [Full Text] [PDF] [Supplemental Material]

241. Mandy M Cheng, Habib Mahama. 2011. The impact of capital proposal guidelines and perceived preparerbiases on reviewers’ investment evaluation decisions. Australian Journal of Management 36:3, 349-370.[Crossref]

242. Charl de Villiers, Chris van Staden. 2011. Shareholder Requirements for Compulsory EnvironmentalInformation in Annual Reports and on Websites. Australian Accounting Review 21:4, 317-326. [Crossref]

243. Muhammad Azizul Islam, Ken McPhail. 2011. Regulating for corporate human rights abuses: Theemergence of corporate reporting on the ILO's human rights standards within the global garmentmanufacturing and retail industry. Critical Perspectives on Accounting 22:8, 790-810. [Crossref]

244. Charl de Villiers, Chris J. van Staden. 2011. Where firms choose to disclose voluntary environmentalinformation. Journal of Accounting and Public Policy 30:6, 504-525. [Crossref]

245. Michaela Rankin, Carolyn Windsor, Dina Wahyuni. 2011. An investigation of voluntary corporategreenhouse gas emissions reporting in a market governance system. Accounting, Auditing & AccountabilityJournal 24:8, 1037-1070. [Abstract] [Full Text] [PDF]

246. Muhammad Azizul Islam, Muhammad Aminul Islam. 2011. Environmental incidents in a developingcountry and corporate environmental disclosures. Society and Business Review 6:3, 229-248. [Abstract] [FullText] [PDF]

247. Shaun Watson. 2011. Conflict diamonds, legitimacy and media agenda: an examination of annual reportdisclosures. Meditari Accountancy Research 19:1/2, 94-111. [Abstract] [Full Text] [PDF]

248. Ataur Rahman Belal, Stuart Cooper. 2011. The absence of corporate social responsibility reporting inBangladesh. Critical Perspectives on Accounting 22:7, 654-667. [Crossref]

249. Jennifer L. Bartlett, Bree Devin. Management, Communication, and Corporate Social Responsibility45-66. [Crossref]

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250. Nousheen Tariq Bhutta, Muhammed Mohtsham Saeed. 2011. Accounting scandals in the context ofcorporate social reporting. Journal of Database Marketing & Customer Strategy Management 18:3, 171-184.[Crossref]

251. Roshayani Arshad, Siti Noor Azmawaty Abdul Razak. Corporate social responsibility disclosure andinteraction effects of ownership structure on firm performance 111-116. [Crossref]

252. Jyoti Devi Mahadeo, Vanisha Oogarah-Hanuman, Teerooven Soobaroyen. 2011. Changes in social andenvironmental reporting practices in an emerging economy (2004–2007): Exploring the relevance ofstakeholder and legitimacy theories. Accounting Forum 35:3, 158-175. [Crossref]

253. Evangeline Elijido-Ten. 2011. Media coverage and voluntary environmental disclosures: A developingcountry exploratory experiment. Accounting Forum 35:3, 139-157. [Crossref]

254. Wee Shu Hui, Radiah Othman, Normah Hj Omar, Rashidah Abdul Rahman, Nurul Husna Haron.2011. Procurement issues in Malaysia. International Journal of Public Sector Management 24:6, 567-593.[Abstract] [Full Text] [PDF]

255. Md. Habib‐Uz‐Zaman Khan, Muhammad Azizul Islam, Johra Kayeser Fatima, Khadem Ahmed. 2011.Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence.Social Responsibility Journal 7:3, 347-362. [Abstract] [Full Text] [PDF]

256. Ilse Maria Beuren, Marines Lucia Boff. 2011. Predominant strategies of legitimacy in environmental andsocial disclosures. Management Research: Journal of the Iberoamerican Academy of Management 9:1, 56-72.[Abstract] [Full Text] [PDF]

257. Stacey Cowan, Craig Deegan. 2011. Corporate disclosure reactions to Australia’s first national emissionreporting scheme. Accounting & Finance 51:2, 409-436. [Crossref]

258. Cedric Dawkins, John W. Fraas. 2011. Coming Clean: The Impact of Environmental Performance andVisibility on Corporate Climate Change Disclosure. Journal of Business Ethics 100:2, 303-322. [Crossref]

259. Azlan Amran, Roszaini Haniffa. 2011. Evidence in development of sustainability reporting: a case of adeveloping country. Business Strategy and the Environment 20:3, 141-156. [Crossref]

260. Javier Husillos, Carlos Larrinaga González, María José Álvarez Gil. 2011. The emergence of triple bottomline reporting in Spain. Spanish Journal of Finance and Accounting / Revista Española de Financiación yContabilidad 40:150, 195-219. [Crossref]

261. Kaushik Sridhar. 2011. A multi-dimensional criticism of the Triple Bottom Line reporting approach.International Journal of Business Governance and Ethics 6:1, 49. [Crossref]

262. Sérgio Henrique da Conceição, Gilson Barbosa Dourado, Ana Gabriela Baqueiro, Simone Freire, Paulinedas Chagas Brito. 2011. Fatores determinantes no disclosure em Responsabilidade Social Corporativa(RSC): um estudo qualitativo e quantitativo com empresas listadas na Bovespa. Gestão & Produção 18:3,461-472. [Crossref]

263. Shamima Haque, Craig Deegan. 2010. Corporate Climate Change-Related Governance Practices andRelated Disclosures: Evidence from Australia. Australian Accounting Review 20:4, 317-333. [Crossref]

264. Christina Chiang, Deryl Northcott. 2010. The audit consideration of environmental matters. PacificAccounting Review 22:3, 199-223. [Abstract] [Full Text] [PDF]

265. Evangeline Elijido‐Ten, Louise Kloot, Peter Clarkson. 2010. Extending the application of stakeholderinfluence strategies to environmental disclosures. Accounting, Auditing & Accountability Journal 23:8,1032-1059. [Abstract] [Full Text] [PDF]

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266. Yussri Sawani, Mustaffa Mohamed Zain, Faizah Darus. 2010. Preliminary insights on sustainabilityreporting and assurance practices in Malaysia. Social Responsibility Journal 6:4, 627-645. [Abstract] [FullText] [PDF]

267. Ana Yetano, Sonia Royo, Basilio Acerete. 2010. What is Driving the Increasing Presence of CitizenParticipation Initiatives?. Environment and Planning C: Government and Policy 28:5, 783-802. [Crossref]

268. Richard Slack, Philip Shrives. 2010. Voluntary disclosure narratives: more research or time to reflect?.Journal of Applied Accounting Research 11:2, 84-89. [Abstract] [Full Text] [PDF]

269. A. Cornelia Beck, David Campbell, Philip J. Shrives. 2010. Content analysis in environmental reportingresearch: Enrichment and rehearsal of the method in a British–German context. The British AccountingReview 42:3, 207-222. [Crossref]

270. Sónia Maria da Silva Monteiro, Beatriz Aibar-Guzmán. 2010. Determinants of environmental disclosurein the annual reports of large companies operating in Portugal. Corporate Social Responsibility andEnvironmental Management 17:4, 185-204. [Crossref]

271. Nonna Martinov-Bennie, Angela Hecimovic. 2010. Assurance of Australian Natural ResourceManagement. Public Management Review 12:4, 549-565. [Crossref]

272. Josephine Maltby, Mathew Tsamenyi. 2010. Narrative accounting disclosure: Its role in the gold miningindustry on the Gold Coast 1900–1949. Critical Perspectives on Accounting 21:5, 390-401. [Crossref]

273. Sónia Maria da Silva Monteiro, Beatriz Aibar Guzmán. 2010. The influence of the Portugueseenvironmental accounting standard on the environmental disclosures in the annual reports of largecompanies operating in Portugal. Management of Environmental Quality: An International Journal 21:4,414-435. [Abstract] [Full Text] [PDF]

274. Judy Holcomb, Fevzi Okumus, Anil Bilgihan. 2010. Corporate social responsibility: what are the top threeOrlando theme parks reporting?. Worldwide Hospitality and Tourism Themes 2:3, 316-337. [Abstract] [FullText] [PDF]

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277. Amanda Ball, Russell Craig. 2010. Using neo-institutionalism to advance social and environmentalaccounting. Critical Perspectives on Accounting 21:4, 283-293. [Crossref]

278. Md. Habib‐Uz‐Zaman Khan. 2010. The effect of corporate governance elements on corporate socialresponsibility (CSR) reporting. International Journal of Law and Management 52:2, 82-109. [Abstract][Full Text] [PDF]

279. Juniatí Gunawan. 2010. Perception of important information in corporate social disclosures: evidence fromIndonesia. Social Responsibility Journal 6:1, 62-71. [Abstract] [Full Text] [PDF]

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281. Charles H. Cho, Robin W. Roberts. 2010. Environmental reporting on the internet by America's Toxic100: Legitimacy and self-presentation. International Journal of Accounting Information Systems 11:1, 1-16.[Crossref]

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283. Shidi Dong, Roger Burritt. 2010. Cross-sectional benchmarking of social and environmental reportingpractice in the australian oil and gas industry. Sustainable Development 18:2, 108-118. [Crossref]

284. Grant Samkin, Annika Schneider. 2010. Accountability, narrative reporting and legitimation. Accounting,Auditing & Accountability Journal 23:2, 256-289. [Abstract] [Full Text] [PDF]

285. Hannele Mäkelä, Salme Näsi. 2010. Social responsibilities of MNCs in downsizing operations. Accounting,Auditing & Accountability Journal 23:2, 149-174. [Abstract] [Full Text] [PDF]

286. Matthew V. Tilling, Carol A. Tilt. 2010. The edge of legitimacy. Accounting, Auditing & AccountabilityJournal 23:1, 55-81. [Abstract] [Full Text] [PDF]

287. Frédérique Déjean, Bruno Oxibar. 2010. Légitimation et communication sociétale  : le cas Péchiney.Management international 14:2, 69. [Crossref]

288. Crawford Spence, Javier Husillos, Carmen Correa-Ruiz. 2010. Cargo cult science and the death of politics:A critical review of social and environmental accounting research. Critical Perspectives on Accounting 21:1,76-89. [Crossref]

289. Luis Rodriguez-Dominguez, Isabel Gallego-Alvarez, Isabel Maria Garcia-Sanchez. 2009. CorporateGovernance and Codes of Ethics. Journal of Business Ethics 90:2, 187-202. [Crossref]

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291. Kumba Jallow. 2009. Nestlé as corporate citizen: a critique of its Commitment to Africa report. SocialResponsibility Journal 5:4, 512-524. [Abstract] [Full Text] [PDF]

292. Haslinda Yusoff, Glen Lehman. 2009. Corporate environmental reporting through the lens of semiotics.Asian Review of Accounting 17:3, 226-246. [Abstract] [Full Text] [PDF]

293. Matias Laine. 2009. Ensuring legitimacy through rhetorical changes?. Accounting, Auditing & AccountabilityJournal 22:7, 1029-1054. [Abstract] [Full Text] [PDF]

294. Muhammad Azizul Islam, Martin Reginald Mathews. 2009. Grameen Bank's social performancedisclosure. Asian Review of Accounting 17:2, 149-162. [Abstract] [Full Text] [PDF]

295. Marjo Siltaoja. 2009. On the discursive construction of a socially responsible organization. ScandinavianJournal of Management 25:2, 191-202. [Crossref]

296. Fabiana Perez, Luis E. Sanchez. 2009. Assessing the Evolution of Sustainability Reporting in the MiningSector. Environmental Management 43:6, 949-961. [Crossref]

297. Niamh O'Sullivan, Brendan O'Dwyer. 2009. Stakeholder perspectives on a financial sector legitimationprocess. Accounting, Auditing & Accountability Journal 22:4, 553-587. [Abstract] [Full Text] [PDF]

298. Jan Bebbington, Colin Higgins, Bob Frame. 2009. Initiating sustainable development reporting: evidencefrom New Zealand. Accounting, Auditing & Accountability Journal 22:4, 588-625. [Abstract] [Full Text][PDF]

299. Charles H. Cho. 2009. Legitimation Strategies Used in Response to Environmental Disaster: A FrenchCase Study of Total SA's Erika and AZF Incidents. European Accounting Review 18:1, 33-62. [Crossref]

300. Crawford Spence. 2009. Social and environmental reporting and the corporate ego. Business Strategy andthe Environment 18:4, 254-265. [Crossref]

301. Prem Lal Joshi, Simon S. Gao. 2009. Multinational corporations' corporate social and environmentaldisclosures (CSED) on web sites. International Journal of Commerce and Management 19:1, 27-44.[Abstract] [Full Text] [PDF]

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302. A. Kuznetsov, O. Kuznetsova, R. Warren. 2009. CSR and the legitimacy of business in transition economies:The case of Russia. Scandinavian Journal of Management 25:1, 37-45. [Crossref]

303. Maria Joutsenvirta, Eero Vaara. 2009. Discursive (de)legitimation of a contested Finnish greenfieldinvestment project in Latin America. Scandinavian Journal of Management 25:1, 85-96. [Crossref]

304. Carol A. Adams, Glen Whelan. 2009. Conceptualising future change in corporate sustainability reporting.Accounting, Auditing & Accountability Journal 22:1, 118-143. [Abstract] [Full Text] [PDF]

305. Walter Aerts, Denis Cormier. 2009. Media legitimacy and corporate environmental communication.Accounting, Organizations and Society 34:1, 1-27. [Crossref]

306. Pamela Kent, Reza Monem. 2008. What Drives TBL Reporting: Good Governance or Threat toLegitimacy?. Australian Accounting Review 18:4, 297-309. [Crossref]

307. J.A. Borba, S. Rover, F. Dal-Ri Murcia. 2008. Do Brazilian Corporations Disclose EnvironmentalInformation? Evidences from Financial Statements Published in the New York Securities Exchange (NYSE)and in the Bolsa de Valores de São Paulo (BOVESPA). Revista Catarinense da Ciência Contábil 7:21, 9-22.[Crossref]

308. Riham Rizk, Robert Dixon, Anne Woodhead. 2008. Corporate social and environmental reporting: a surveyof disclosure practices in Egypt. Social Responsibility Journal 4:3, 306-323. [Abstract] [Full Text] [PDF]

309. Eugenio Anessi-Pessina, Greta Nasi, Ileana Steccolini. 2008. ACCOUNTING REFORMS:DETERMINANTS OF LOCAL GOVERNMENTS' CHOICES. Financial Accountability &Management 24:3, 321-342. [Crossref]

310. Chris Durden. 2008. Towards a socially responsible management control system. Accounting, Auditing &Accountability Journal 21:5, 671-694. [Abstract] [Full Text] [PDF]

311. Richard Slack, Philip Shrives. 2008. Social disclosure and legitimacy in Premier League football clubs:the first ten years. Journal of Applied Accounting Research 9:1, 17-28. [Abstract] [Full Text] [PDF]

312. Manuel Castelo Branco, Lúcia Lima Rodrigues. 2008. Social responsibility disclosure: A study of proxiesfor the public visibility of Portuguese banks. The British Accounting Review 40:2, 161-181. [Crossref]

313. Manuel Castelo Branco, Teresa Eugénio, João Ribeiro. 2008. Environmental disclosure in responseto public perception of environmental threats. Journal of Communication Management 12:2, 136-151.[Abstract] [Full Text] [PDF]

314. Irene Criado-Jiménez, Manuel Fernández-Chulián, Carlos Larrinaga-González, Francisco Javier Husillos-Carqués. 2008. Compliance with Mandatory Environmental Reporting in Financial Statements: The Caseof Spain (2001–2003). Journal of Business Ethics 79:3, 245-262. [Crossref]

315. Dulacha Barako, Alistair M. Brown. 2008. HIV/AIDS disclosures by oil and gas companies. Social andEnvironmental Accountability Journal 28:1, 4-20. [Crossref]

316. Jan Bebbington, Carlos Larrinaga, Jose M. Moneva. 2008. Corporate social reporting and reputation riskmanagement. Accounting, Auditing & Accountability Journal 21:3, 337-361. [Abstract] [Full Text] [PDF]

317. Michael Mitchell, Allan Curtis, Penny Davidson. 2008. Evaluating the process of triple bottom linereporting: Increasing the potential for change1. Local Environment 13:2, 67-80. [Crossref]

318. Karen Lightstone, Cathy Driscoll. 2008. Disclosing elements of disclosure: a test of legitimacy theoryand company ethics. Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences del'Administration 25:1, 7-21. [Crossref]

319. David Owen. 2008. Chronicles of wasted time?. Accounting, Auditing & Accountability Journal 21:2,240-267. [Abstract] [Full Text] [PDF]

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320. Ans Kolk, Paolo Perego. 2008. Determinants of the adoption of sustainability assurance statements: aninternational investigation. Business Strategy and the Environment n/a-n/a. [Crossref]

321. Walter Aerts, Denis Cormier, Michel Magnan. 2008. Corporate environmental disclosure, financialmarkets and the media: An international perspective. Ecological Economics 64:3, 643-659. [Crossref]

322. Arline Savage, Joseph H. Callaghan. 2007. Animal Testing and Legitimization: Evidence of SocialInvestment and Corporate Disclosure. Accounting and the Public Interest 7:1, 93-123. [Crossref]

323. CAROL A. ADAMS, GEOFFREY R. FROST. 2007. Managing Social and Environmental Performance:Do Companies Have Adequate Information?. Australian Accounting Review 17:43, 2-11. [Crossref]

324. Crawford Spence. 2007. Social and environmental reporting and hegemonic discourse. Accounting, Auditing& Accountability Journal 20:6, 855-882. [Abstract] [Full Text] [PDF]

325. Kittiya Yongvanich, James Guthrie. 2007. Legitimation strategies in Australian mining extendedperformance reporting. Journal of Human Resource Costing & Accounting 11:3, 156-177. [Abstract] [FullText] [PDF]

326. Kathy Gibson, Gary O'Donovan. 2007. Corporate Governance and Environmental Reporting: an Australianstudy. Corporate Governance: An International Review 15:5, 944-956. [Crossref]

327. Chris J. van Staden, Jill Hooks. 2007. A comprehensive comparison of corporate environmental reportingand responsiveness. The British Accounting Review 39:3, 197-210. [Crossref]

328. DAVID GADENNE, JONATHAN LADEWIG. 2007. THE INFLUENCE OF AUSTRALIANENVIRONMENTAL PROTECTION AUTHORITY PROSECUTIONS ON CORPORATEENVIRONMENTAL DISCLOSURES. Journal of Environmental Assessment Policy and Management09:03, 299-318. [Crossref]

329. Juniati Gunawan. 2007. Corporate Social Disclosures by Indonesian Listed Companies: A Pilot Study.Social Responsibility Journal 3:3, 26-34. [Abstract] [PDF]

330. Craig Deegan. Organizational legitimacy as a motive for sustainability reporting 127-149. [Crossref]331. David Hess. 2007. Social Reporting and New Governance Regulation: The Prospects of Achieving

Corporate Accountability Through Transparency. Business Ethics Quarterly 17:03, 453-476. [Crossref]332. Denis Cormier, Michel Magnan. 2007. The revisited contribution of environmental reporting to investors'

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333. Craig Deegan, Sharon Soltys. 2007. Social accounting research: An Australasian perspective. AccountingForum 31:1, 73-89. [Crossref]

334. Trevor Hunter, Pratima Bansal. 2007. How Standard is Standardized MNC Global EnvironmentalCommunication?. Journal of Business Ethics 71:2, 135-147. [Crossref]

335. Nathalie Garric, Isabelle Léglise, Sébastien Point. 2007. Le rapport RSE, outil de légitimation ? Le casTOTAL à la lumière d'une analyse de discours. Revue de l’organisation responsable 2:1, 5. [Crossref]

336. David Hess, Thomas W. Dunfee. 2007. The Kasky-Nike Threat to Corporate Social Reporting:Implementing a Standard of Optimal Truthful Disclosure as a Solution. Business Ethics Quarterly 17:01,5-32. [Crossref]

337. Charl de Villiers, Chris J. van Staden. 2006. Can less environmental disclosure have a legitimising effect?Evidence from Africa. Accounting, Organizations and Society 31:8, 763-781. [Crossref]

338. Kittiya Yongvanich, James Guthrie. 2006. An extended performance reporting framework for social andenvironmental accounting. Business Strategy and the Environment 15:5, 309-321. [Crossref]

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339. Cathy Driscoll. 2006. The Not So Clear-Cut Nature of Organizational Legitimating Mechanisms in theCanadian Forest Sector. Business & Society 45:3, 322-353. [Crossref]

340. Gaétan Breton, Louise Côté. 2006. Profit and the legitimacy of the Canadian banking industry. Accounting,Auditing & Accountability Journal 19:4, 512-539. [Abstract] [Full Text] [PDF]

341. Stephen K.J. Rice, Jennifer L. Bartlett. 2006. Legitimating organisational decisions. Journal ofCommunication Management 10:3, 274-286. [Abstract] [Full Text] [PDF]

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343. Craig Deegan, Christopher Blomquist. 2006. Stakeholder influence on corporate reporting: An explorationof the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizationsand Society 31:4-5, 343-372. [Crossref]

344. Jeffrey Unerman, Brendan O'Dwyer. 2006. Theorising accountability for NGO advocacy. Accounting,Auditing & Accountability Journal 19:3, 349-376. [Abstract] [Full Text] [PDF]

345. Walter Aerts, Denis Cormier, Michel Magnan. 2006. Intra-industry imitation in corporate environmentalreporting: An international perspective. Journal of Accounting and Public Policy 25:3, 299-331. [Crossref]

346. Haslinda Yusoff, Glen Lehman, Noraini Mohd Nasir. 2006. Environmental engagements through the lensof disclosure practices. Asian Review of Accounting 14:1/2, 122-148. [Abstract] [Full Text] [PDF]

347. Wen Qu, Philomena Leung. 2006. Cultural impact on Chinese corporate disclosure – a corporategovernance perspective. Managerial Auditing Journal 21:3, 241-264. [Abstract] [Full Text] [PDF]

348. LAUREN DANASTAS, DAVID GADENNE. 2006. SOCIAL AND ENVIRONMENTAL NGOs ASUSERS OF CORPORATE SOCIAL DISCLOSURE. Journal of Environmental Assessment Policy andManagement 08:01, 85-102. [Crossref]

349. Carol Ann Tilt. 2006. Linking environmental activity and environmental disclosure in an organisationalchange framework. Journal of Accounting & Organizational Change 2:1, 4-24. [Abstract] [Full Text] [PDF]

350. Richard K. Fleischman, Karen Schuele. 2006. Green accounting: A primer. Journal of Accounting Education24:1, 35-66. [Crossref]

351. Francesco Perrini. 2006. The Practitioner's Perspective on Non-Financial Reporting. CaliforniaManagement Review 48:2, 73-103. [Crossref]

352. Lee D. Parker. 2005. Social and environmental accountability research. Accounting, Auditing &Accountability Journal 18:6, 842-860. [Abstract] [Full Text] [PDF]

353. Francesco Perrini. 2005. Building a European Portrait of Corporate Social Responsibility Reporting.European Management Journal 23:6, 611-627. [Crossref]

354. Nongnooch Kuasirikun. 2005. Attitudes to the development and implementation of social andenvironmental accounting in Thailand. Critical Perspectives on Accounting 16:8, 1035-1057. [Crossref]

355. Elizabeth Dougall. 2005. Revelations of an ecological perspective: Issues, inertia, and the public opinionenvironment of organizational populations. Public Relations Review 31:4, 534-543. [Crossref]

356. R.M. Haniffa, T.E. Cooke. 2005. The impact of culture and governance on corporate social reporting.Journal of Accounting and Public Policy 24:5, 391-430. [Crossref]

357. Geoff Frost, Stewart Jones, Janice Loftus, Sandra Laan. 2005. A Survey of Sustainability ReportingPractices of Australian Reporting Entities. Australian Accounting Review 15:35, 89-96. [Crossref]

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358. Brendan O'Dwyer, Jeffrey Unerman, John Bradley. 2005. Perceptions on the emergence and futuredevelopment of corporate social disclosure in Ireland. Accounting, Auditing & Accountability Journal 18:1,14-43. [Abstract] [Full Text] [PDF]

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360. Tanya M. Lee, Paul D. Hutchison. 2005. The Decision to Disclose Environmental Information: AResearch Review and Agenda. Advances in Accounting 21, 83-111. [Crossref]

361. Denis Cormier, Michel Magnan, Barbara Van Velthoven. 2005. Environmental disclosure quality inlarge German companies: Economic incentives, public pressures or institutional conditions?. EuropeanAccounting Review 14:1, 3-39. [Crossref]

362. Nongnooch Kuasirikun, Michael Sherer. 2004. Corporate social accounting disclosure in Thailand.Accounting, Auditing & Accountability Journal 17:4, 629-660. [Abstract] [Full Text] [PDF]

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364. STACEY CUNNINGHAM, DAVID GADENNE. 2003. DO CORPORATIONS PERCEIVEMANDATORY PUBLICATION OF POLLUTION INFORMATION FOR KEY STAKEHOLDERSAS A LEGITIMACY THREAT?. Journal of Environmental Assessment Policy and Management 05:04,523-549. [Crossref]

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366. Carol Tilt. 2003. Review article: Accounting, auditing and accountability journal: Special issue onlegitimacy theory. Social and Environmental Accountability Journal 23:2, 18-20. [Crossref]

367. Craig Deegan. 2002. Introduction. Accounting, Auditing & Accountability Journal 15:3, 282-311. [Abstract][Full Text] [PDF]

368. Paul George Holland, Ozan Nadir Alakavuklar. Corporate Social Responsibility (CSR) Reporting andSeeking Legitimacy of Māori Communities 123-146. [Crossref]

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