... of industry on the relationship. Originality/value This study contributes by reconceptualizing carbon disclosure as a strategic input rather than outcome, using dynamic modelling to address potential endogeneity. Furthermore, the study challenges the view that disclosure primarily serves legitimacy...

...-use rights only ESG reputation Energy intensity Firm valuation Stakeholder perception Legitimacy Panel data Environmental, social and governance (ESG) practices have become a global necessity, extending to emerging and informal economies like China (Khalid et al., 2024...

... undermines the uptake of the morality and legitimacy of CSR. This study takes a social realist perspective, which suggests that social phenomena such as CSR and corporate reputation are shaped by social structures and power relations. This study aims to contribute to a deeper understanding of the complex...

... to the microlevel research by proposing a behavioral framework where leaders’ political skills are determinants of engagement in strategic CSR and perceived CSR leverages their ascribed legitimacy to perform a political role outside the boundaries of the organizations. Design/methodology/approach Building upon...

.../implications This paper’s primary contribution is to research that informs the discursive aspects of legitimacy. As well, this study contributes to our nascent understanding of the microfoundations of sustainability. Originality/value Our knowledge of how organizations use different discursive strategies...

... hypotheses are based on stakeholder theory, legitimacy theory and results from social and environmental disclosure studies. Confirmatory factor analysis was adopted to build the dependent variables, and the Tobit model was used for hypotheses testing. The sample includes the 150 largest agribusiness...

... theories that support a relationship between CSP-D and its determinants are legitimacy, institutional, stakeholder, agency and voluntary disclosure theory. Originality/value The results allowed us to identify the perspectives underlying the major theories and disclosed a set of factors considered...

...Suzanne Findlay; Michael Moran Purpose As an emerging field of financing, impact investing is under-institutionalised and is in a legitimacy building phase. In an attempt to unpack how impact investing is deployed in global markets, the key elements of its definition (intentionality, returns...

... on Crowther (2006) and Crowther and Reis’ (2011) CSR maturity typology, the paper suggests an extension of this into a CSR Maturity Framework by adding profit-making, legitimacy and business ethics as clusters of motives for businesses to engage in CSR work. The concrete findings of the water sector...

... at: m.a.samy@leedsbeckett.ac.uk © Emerald Group Publishing Limited 2015 CSR Sub-Saharan Africa Thematic analysis Legitimacy In recent years, there has been an increase in the number of countries adopting a national policy for corporate social responsibility (CSR) practice, particularly...

.... Practical implications – Findings suggest that firms with a volatile stock price trend provide greater CSRD, possibly as a legitimacy strategy to distract or change the perceptions of investors from its current legitimacy status. Findings, therefore, highlight to regulators the need to strengthen...

... issues, principal component analysis (PCA) and confirmatory factor analysis (CFA) procedures were undertaken to explore and confirm the underlying factors of SR. The paper used legitimacy theory as theoretical framework. Findings – An overall positive attitude towards SR is shown by the both groups...

...Susanne Arvidsson Purpose – The purpose of this study is to analyse the views stock market actors have on corporate communication of corporate social responsibility (CSR) information grounded on legitimacy and stakeholder theory. Recent findings suggest that management teams experience...