... what these companies disclose and how they disclose it. Design/methodology/approach The paper conducts both form-oriented (mechanistic) and meaning-oriented (interpretive) content analyses of the SDG narratives in the annual reports. Drawing on legitimacy theory, this study assesses whether...

... the motivations and practices of Indonesian companies, they provide insights into how sustainability is interpreted and implemented. Design/methodology/approach A qualitative research approach, informed by stakeholder theory and legitimacy theory, was used. Semi-structured interviews with 27 managers from...

... Licensed re-use rights only Accounting education Legitimacy theory Sustainability Critical thinking The New Zealand Parliamentary Commissioner for the Environment (2004) identified that sustainability education, as part of university education, is important. Professional accounting...

... to cover COVID-19 issues and, more generally, issues arising in crisis conditions. Design/methodology/approach The GRI’s COVID-19 communications and the GRI framework are reviewed using three common theories of reporting, namely, institutional, stakeholder and legitimacy theory. For each theory...

... ; Porter and Kramer, 2002). Legitimacy theory Corporate philanthropy Annual report Corporate social disclosure Media agenda setting theory Following the tsunami that struck the shores of several South-East (SE) Asian countries in the Asia-Pacific region on 26 December 2004, Australian...