Environmental disclosure in annual reports: A legitimacy theory perspective

Savage, Arline; Gilbert, Elizabeth; Rowlands, J; Cataldo, a.J.

doi:10.1080/10291954.2001.11461407

Cited by 2 publications

(1 citation statement)

References 59 publications

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“…In social and environmental voluntary disclosure, legitimacy theory, institutional theory, stakeholder theory, and signalling theory are widely employed [31,41]. Legitimacy theory was derived from political economy theory and has been applied to explain organisational decisions about voluntary corporate social responsibility (CSR), sustainability reporting (SR), intellectual capital disclosure and Integrated Reporting [52,53]. The concept of legitimacy is directly related to the concept of a social contract.…”

Section: Mechanism For Measuring Deliverymentioning

confidence: 99%

Sustainability and Stakeholder Awareness: A Case Study of a Scottish University

Raji

Hassan

2021

Sustainability

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This paper adopted a case study approach to investigate the sustainability practices of a Scottish university in order to understand if sustainability forms part of its central policy agenda. As such, the paper focuses on the levels of awareness and disclosure of their sustainable practices, measuring the impacts and effectiveness of those initiatives. This paper introduces signaling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders. We believe that the provision of this relevant information will lead to better communication between the organization and its stakeholders, supporting a signaling theory interpretation. Therefore, we are suggesting that integrated thinking is an internal process that organizations can follow to increase the level of disclosure as a communication tool with stakeholders. From the literature reviewed, four themes were identified (definition of university sustainability, sustainability awareness, disclosure framework within universities, and level of accountability). The research adopted a pragmatic view and conducted individual interviews with participants belonging to three stakeholder groups (members of the university’s senior management, the governing council, and the student union executive). Although this study focused on just one Scottish university, it should still provide some insight for the better understanding of the underpinning issues surrounding the sustainability accountability practices of Scottish universities in general. The research findings indicated that the university prioritized only two sustainability dimensions—economic and environmental—and that the university still perceived sustainability as a voluntary exercise. Additionally, it is evident that the university had no framework in place for measuring its sustainability delivery—and therefore had no established medium of communicating these activities to its stakeholders. Moreover, research findings showed that the social and educational context of sustainability was lacking at the university. The university has done little or nothing to educate its stakeholders on sustainability.

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Section: Mechanism For Measuring Deliverymentioning

confidence: 99%

Sustainability and Stakeholder Awareness: A Case Study of a Scottish University

Raji

Hassan

2021

Sustainability

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Environmental costs and its role in improving the quality of financial reporting

Biçer¹,

El.Darewi²

2019

IJRBS

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This study aims to show the importance of environmental costs, and the role of these costs to improve the quality of financial reporting in Libyan oil companies and offering the suggestions to develop it. To achieve the objectives of the study, the researchers developed a questionnaire contains (35) questions, distributed to (100) of the officials of the financial departments, auditing, and costs and the parties concerned with the preparation of financial reports, collected and used in the analysis, a one-sample T-test was used. It seems to the researchers that there was the presence of environmental awareness and the company's strategy towards environmental issues, the study also showed there are obstacles that limit the application of measurement and disclosure of environmental costs. Moreover, it seems to the researchers that the measurement models for environmental costs increase the company's commitment to environmental responsibilities. The results of the study also showed the presence of a statistically significant relationship between environmental costs and the increase in the quality of the financial reports. Finally, there was a statistically significant relationship between environmental costs and decision making. The study suggested some recommendations to develop the application of accounting for environmental costs and disclosure to provide appropriate information to rationalize and take decisions in the oil companies in Libya, as well as the need for companies to protect the environment and provide funding and support to preserve the environment.

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Environmental disclosure in annual reports: A legitimacy theory perspective

Cited by 2 publications

References 59 publications

Sustainability and Stakeholder Awareness: A Case Study of a Scottish University

Sustainability and Stakeholder Awareness: A Case Study of a Scottish University

Environmental costs and its role in improving the quality of financial reporting

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