A multi-case investigation of environmental legitimation in annual reports

Academic Article


  • 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 to 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. © 2000.
  • Authors

    Pubmed Id

  • 18556461
  • Author List

  • Savage A; Cataldo AJ; Rowlands J
  • Start Page

  • 45
  • End Page

  • 81
  • Volume

  • 1