...., 2024 ; Cepêda et al., 2025). From the perspective of legitimacy theory, these inconsistencies can be interpreted as an attempt by companies to manipulate their image, focusing solely on appearance and self-justification to symbolically enhance their reputation (Christensen et al...

... the positive attributes of an organization. © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Corporate social responsibility Readability Legitimacy theory Signaling theory This study examines textual characteristics of corporate...

... the short, medium and long term (IIRC, 2021 , p. 10). Integrated reporting Sustainable development goals (SDGs) Substantive disclosure Quality of disclosures Transparency Legitimacy theory Content analysis South Africa was the first country in the world to formally recognise IR when...

... 2023 18 11 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Sustainability disclosure Assurance Managerial influence Cost of capital Legitimacy theory Impression management Our findings suggest that companies with poor ESG...

... in driving sustainability reporting quality within an organizational context. There are several theories that motivate sustainability reporting disclosure. These theories are captured under social, environmental and governance theories such as legitimacy theory (Suchman, 1995 ; Deegan et al...

... the authors analyze why a company voluntarily chooses an incumbent auditor to jointly provide audit and sustainability assurance services from a legitimacy theory perspective. Findings Evidence confirms that the choice of incumbent auditors as assurance providers is more likely when these providers...

... data analysis based on a sample of firms ranked in the Fortune Global 500 for the period 2013–2016. Robustness check tests were conducted to limit endogeneity concerns. Findings The results show that in line with strategic legitimacy theory, agency theory and organisational stigma theory, poor...

... different information environments on CSR reporting is tested through logistic regression. Factors suggested by stakeholder and legitimacy theories are tested for their differential impact on private vs public firms’ decisions to publish a CSR report. Findings Results indicate that private firms...

... of legitimacy theory, the study indicates that materiality analysis can strategically be misused to define report content without considering the interests of legitimized stakeholder groups and thus, does not improve the reports to those groups. Practical implications Managers are urged to regard...

... approach of focusing on the quantity of disclosures to illustrate the application of legitimacy theory in a sustainability/integrated reporting setting with less-seldom-studied quality and location of reporting. This result provides a more nuanced perspective of how carbon disclosures are being used...

... be contacted at: elisabetta.mafrolla@unifg.it 08 05 2018 27 02 2019 03 04 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Legitimacy theory Environmental performance Key stakeholders Behavioural theory of reputation repair...

...Dennis M. Patten Purpose In this essay, the author reflects on the legitimacy theory in corporate social responsibility (CSR) disclosure research. Design/methodology/approach This is a reflection/review essay based on a review of relevant literature. Findings Although almost constantly...

...Claudia Arena; Ronald Liong; Petros Vourvachis Purpose Motivated by legitimacy theory, this paper aims to examine comprehensively corporate social responsibility (CSR) disclosure in Southeast Asian (Association of Southeast Asian Nations [ASEAN]) countries with the aim of disentangling whether...

... practice over time and highlights its evolution in the context of regulatory environment. Third, the paper, consistent with recent IR studies (Solomon and Maroun, 2012 ; Setia et al., 2015), draws from legitimacy theory to examine the nature of IR practice. Unlike prior studies, we contrast...

... of organized hypocrisy, organizational façades and functional stupidity into the study of organizations. Giovanna Michelon can be contacted at: g.michelon@exeter.ac.uk © Emerald Group Publishing Limited 2016 Legitimacy theory Camouflaging Functional stupidity Organizational hypocrisy...

... section below. © Emerald Group Publishing Limited 2016 CSR disclosure Content analysis Legitimacy theory Aviation accidents In general, our study provides additional insight into corporate use of CSR disclosure as a legitimation tool. The paper proceeds as follows. The next section...