... 2026 07 05 2026 07 06 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Tax avoidance Legitimacy theory Organized hypocrisy Varieties of capitalism Institutional context H2 M14 M41...

...Patrick Velte Purpose Due to various climate regulations from an international perspective, this study aims to focus on the effect of sustainable corporate governance on corporate carbon outputs. Design/methodology/approach Relying on the legitimacy theory, this structured literature review...

... that CSR reporting is determined by only two independent variables: board independence and AC independence. Also, the results of this study partially support the argument that legitimacy theory is a key factor in explaining CSR. Research limitations/implications Limitations include a small sample...

... 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Sustainability disclosure COVID-19 pandemic Legitimacy theory Board of directors Sustainable development Online disclosure Therefore, this study intends to fill this gap, providing...

... a formality (Uwuigbe et al., 2019 ; Olojede et al., 2020 ; Erin and Olojede, 2023). H5. Board risk committee financial expertise has no impact on RD quality. Legitimacy theory Stakeholder theory Risk governance Board risk committee Risk disclosure quality...

... Sustainability reporting Environmental and social Institutional theory Stakeholders theory Legitimacy theory Interpretive approach Systematic review By the early 90s, sustainability had gained currency in management and accounting (Gray, 2000). According to Gray (2000) , environmental and social...

... of the application of stakeholder and legitimacy theory by using the context of an emerging economy, Malaysia, in determining IRDL and IRDQ. Stakeholder theory contributes to understanding different kinds of stakeholder pressure on companies’ actions and how companies respond to these pressures (Freeman, 1984...

... for companies to take responsible actions. Tax incentives for CSR CSR practices Legitimacy theory Tax avoidance Tunisian context This study seeks to answer this question as follows: Q1. What is the impact of tax incentives for CSR on the societal practices of Tunisian companies...

... Legitimacy theory Audit committee attributes Board committee attributes Corporate attributes Firm attributes Integrated reporting quality Legitimacy theory The emergence of integrated reporting has attracted the attention of accounting practitioners, regulators and academia in recent times...

... Framework (IIRF). Design/methodology/approach Based on a comprehensive checklist developed on the content elements of the IIRF, 171 corporate integrated reports were content-analyzed over a period of three years. The results were theorized subsequently using the legitimacy theory. Findings The study...

... theories, particularly legitimacy theory and stakeholder theory (Gray et al., 1995). Legitimacy theory relies on the notion of accountability and a “social contract”, arguing that corporations act within the boundaries and norms as per the expectations of society (Mathews, 1995 ; Brown and Deegan...