An Approach to Incorporating Societal Preferences in Developing Corporate Action Strategies

Shocker, Allan D.; Sethi, S. Prakash

doi:10.2307/41164466

Cited by 325 publications

(282 citation statements)

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“…Early studies (e.g., Dowling and Pfeffer, 1975;Meyer and Rowan, 1977;Shocker and Sethi, 1974) suggest various ways that organisations can adapt in order to address the legitimacy gap. Dowling and Pfeffer (1975), for example, offer three ways towards the achievement of such a goal.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Corporate social responsibility through sport: a longitudinal study of the FTSE100 companies

Bason

Anagnostopoulos

2015

Sport, Business and Management: An International Journal

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Purpose -Under growing public scrutiny of their behaviour, the vast majority of multinational enterprises have been undertaking significant investments through corporate social responsibility in order to close legitimacy gaps. The purpose of this paper is to provide a descriptive account of the nature and scope of MNEs' CSR programmes that have sport at their core. More specifically, the present study addresses the following questions: (1) How do FTSE-100 firms utilise sport as part of their CSR agendas? (2) How do different industries have different approaches to CSR through sport? and (3) Can the types of CSR through sport be classified?Design/methodology/approach -Centred on legitimacy theory and exploratory in nature, the study employed a content analysis method, and examined three types of document from each of the FTSE100 firms, namely, annual reports, annual reviews and CSR reports over the ten-year period from 2003 to 2012. In total, 1,473 documents were content analysed, thereby offering a sound representation of CSR disclosure of the FTSE100. 2 of reliable conclusions problematic. Particularly, the lack of an explicit focus on longitudinality is a typical limitation, meaning that no conclusions can be made regarding the trend. The study outlined in this paper offers the most comprehensive longitudinal study of CSR through sport to date, and thus contributes to the increasing volume of literature that examines the application of CSR in relation to the sport sector.

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Section: Theoretical Backgroundmentioning

confidence: 99%

Corporate social responsibility through sport: a longitudinal study of the FTSE100 companies

Bason

Anagnostopoulos

2015

Sport, Business and Management: An International Journal

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show abstract

“…Stakeholders and relevant publics are intrinsically concerned about the organization's performance and activities because of their societal expectations and the social contract (see Shocker and Sethi, 1973;Matthews, 1993;Deegan and Rankin, 1996;Deegan, 2002 for more detailed discussion on social contract). Such expectations are complemented by a desire to acquire pertinent information about the organization because it helps to define the situation, enabling the stakeholders and relevant publics to know in advance what the organization will expect of them and what they may expect of the organization.…”

mentioning

confidence: 99%

Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation

Cho

Roberts

2010

International Journal of Accounting Information Systems

120

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“…A specific feature of legitimacy theory is the idea of social contract (expressed or implied), therefore a relationship need to exist between the society and business of give and take, in a way a two way commitment (Shocker & Sethi, 1974). Hackston and Milne (1996) suggest that organizations disclose information as a means of establishing or protecting the legitimacy of the organization by influencing public opinion.…”

Section: Consideration Of Applicable Accounting Theoriesmentioning

confidence: 99%

Voluntary employee reporting by the wholesale and retail companies listed on the Johannesburg Stock Exchange

Loliwe

2016

South African Journal of Accounting Research

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An Approach to Incorporating Societal Preferences in Developing Corporate Action Strategies

Cited by 325 publications

References 1 publication

Corporate social responsibility through sport: a longitudinal study of the FTSE100 companies

Corporate social responsibility through sport: a longitudinal study of the FTSE100 companies

Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation

Voluntary employee reporting by the wholesale and retail companies listed on the Johannesburg Stock Exchange

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