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Keywords: Legitimization
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Journal Articles
How does environmental performance map into environmental disclosure?: A look at underlying economic incentives and legitimacy aims
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2019) 10 (1): 62–96.
Published: 06 February 2019
... helps regulators to close the reporting gap between these firms. Social implications There is little evidence to suggest that firms with low-environmental performance attempt to use their disclosures to legitimize their environmental operations. Originality/value The study examines environmental...
