Managing Public Impressions: Environmental Disclosures in Annual Reports

Corporate social responsibility practices at brazilian firms

“…In regard to mimetic isomorphism, several prior research studies have shown that institutional constraints, such as country, industry concentration, size of company and media exposure, affect mimetic corporate social responsibility practices (Aerts, Cormier & Magnan, 2006, Cormier & Magnan, 1999, Cormier, Magnan, & Van Velthoven, 2005, Neu, Warsame, & Pedwell, 1998.…”

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

“…The exponential growth of Internet usage has enabled companies to establish a flexible, reliable, effective (Jones et al, 1998;Shepherd et al, 2001) strategic (Wheeler and Elkington, 2001) medium to communicate with stakeholders and relevant publics (see Roberts, 1992;Neu et al, 1998). One of the Internet tools is the World Wide Web and its popularity has increased over the last two decades because the corporate website is viewed as "a dynamic and evolving medium" (Ettredge et al , 2001, p. 150), making company information available to a large audience.…”

“…As such, one of the strategies organizations can undertake to gain, repair or maintain legitimacy is to use communication to project an image of social legitimacy (Dowling and Pfeffer, 1975, p. 127). Communication thus plays a pivotal role in the legitimation process and this association potentially explains why legitimacy theory has been widely tested, espoused and validated in the social and environmental accounting and disclosure literature (see, e.g., Deegan and Gordon, 1996;Hackston and Milne, 1996;Neu et al, 1998;O'Donovan, 1999;Patten, 1991;1995;2002a;Deegan, 2002;Deegan et al, 2002;Milne and Patten, 2002).…”

The integrated reporting of financial, social and sustainability capitals: a critical review and appraisal

“…Previously, Neu, Warsame and Pedwell (1998) had admitted that environmental disclosures might advance the corporate image; in the absence of corresponding engagement. However, they also contended that socially responsible behaviours and their accounting are not necessarily concomitant.…”