.../methodology/approach Guided by the legitimacy theory and persuasion strategies framework, the contents of annual reports and stand-alone sustainability reports published between 2015 and 2023 (N = 42) by three selected cases of listed companies in three different sectors are analysed using critical...

... environmental disclosure Emerging economies Firm-specific characteristics Agency theory legitimacy theory Stakeholders theory Sri Lanka Global economic development has generated detrimental environmental impacts such as carbon emissions, global warming and natural disasters. Corporations have thus...