... 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...

.... (2019) found a prevalence of economic and social dimensions rather than environmental ones, and this is probably because their sample included more European than American universities. The present work draws upon legitimacy theory (Del Sordo et al., 2016 ; An et al., 2019...

...: the credibility of the information as well as its relevance. Research have revealed that a number of RG factors influence the level of RD (Soliman and Adam, 2017 ; Olayinka et al., 2019 ; Erin and Bamigboye, 2020). Legitimacy theory Stakeholder theory Risk governance Board risk committee Risk...

... Institutional theory Stakeholders theory Legitimacy theory Interpretive approach Systematic review Manifestations of various environmental, economic and social catastrophes over the past four decades have prompted calls for research into sustainability reporting (Adams and Larrinaga-González, 2007...

... reporting framework Stakeholder theory Legitimacy theory Corporate disclosure is a critical element for the functioning of efficient capital markets (Salvi et al., 2020 ; Healy and Palepu, 2001). Although the disclosure of numerous non-financial initiatives (such as corporate social...

... is increasing on the role of corporations in society and companies are, therefore seeking to differentiate themselves through the CSR commitment. Tax incentives for CSR CSR practices Legitimacy theory Tax avoidance Tunisian context The development of a country is not only the responsibility...

... firms on the Johannesburg Stock Exchange for the period of 2010 to 2018. There are fundamental theories that motivate integrated reporting disclosure. These theories are captured under social, environmental and governance theories such as legitimacy theory (Suchman, 1995 ; Deegan et al...

... 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...

..., 1997); ideological bias; and the difficulty in adequately measuring CSR (Aupperle et al., 1985). CSR practices are consistent with many organisational theories, particularly legitimacy theory and stakeholder theory (Gray et al., 1995). Legitimacy theory relies on the notion...