... serves a dual purpose of highlighting an ICT company’s socially responsible behavior while also holding government agencies accountable for surveillance and requests for user data. Drawing on legitimacy theory, neo-institutional theory and stakeholder theory, this exploratory study examines how ICT...

... Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Sustainability reporting Non-financial reporting Literature review Stakeholder theory Legitimacy theory Institutional theory Pragmatic constructivism This paper is prepared within the Polish National Science...

... their legitimacy. Legitimacy theory postulates the existence of a virtual social contract between an organisation and the social system in which it operates and from which it cannot be separated (Suchman, 1995 ; O’Dwyer, 2002 ; Holder-Webb et al., 2009). From this perspective, no organisation has...

... Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Employee volunteerism Legitimacy theory Third-party assurance Community benefit Financial performance Different authors have commented on employee volunteerism (EV), but the conclusions are more...

...Mohammad Tazul Islam; Katsuhiko Kokubu; Kimitaka Nishitani Purpose The purpose of this study is to test the legitimacy theory (LT) argument in the context of the banking industry of a developing country, taking Bangladesh as a case by interpreting the bank managers’ perceptions in legitimizing...

... 08 2018 01 11 2018 14 12 2018 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Business strategy Content analysis Legitimacy theory Telecommunications Stakeholder theory ESG practices The synergies of business strategy...

...Mohammad Tazul Islam; Katsuhiko Kokubu Purpose The purpose of this paper is to examine the development of corporate social (CS) reporting in the developing country’s banking industry from the legitimacy theory perspective – Bangladesh as a case. Design/methodology/approach This study uses...

... 2016 02 02 2017 04 04 2017 22 04 2017 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Corporate governance Corporate social responsibility Content analysis Legitimacy theory Neo-institutional sociology Since...

... (Singh and Ahuja, 1983 ; Andrew et al., 1989 ; Belal, 2001 ; Kuasirikun and Sherer, 2004). Pakistan Corporate social responsibility Legitimacy theory Corporate social disclosure In today’s world, corporate social responsibility (CSR) has gained great attention...

... in future research, such as the use of annual reports as the only source of CSRD information. Results support the legitimacy theory that assumes that Malaysian companies disclose CSR information as a reflection of the incidents that happen in that environment of the firm without ignoring the role...

.... Findings The results show a significant increase in the quality of sustainability reporting, and the experience gained while writing these reports can contribute to this. Based on signaling and legitimacy theories, this paper suggests that improvement in sustainability reporting quality acts...

... and legitimacy theories to help clarify how external and internal organizational factors may influence management to disclose more quality ED. Finally, the research enhances extant literature in this area, particularly on the suitability of a command-and-control mechanism (Barnard, 2006) with regard to ER...

... and to the environment and society in which it operates (ACCA, 2004 , p. 4). Legitimacy theory Malaysian property sector Longitudinal study Extent of environmental disclosures Quality of environmental disclosures Malaysia Property Information disclosure © Emerald Group Publishing Limited 2013...