Accounting, Auditing & Accountability Journal: Volume 15 Issue 3

Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation

Craig Deegan

This paper serves as an introduction to this special issue of Accounting, Auditing & Accountability Journal; an issue which embraces themes associated with social and…

An examination of the corporate social and environmental disclosures of BHP from 1983‐1997: A test of legitimacy theory

Craig Deegan, Michaela Rankin, John Tobin

This study examines the social and environmental disclosures of BHP Ltd (one of the largest Australian companies) from 1983 to 1997 to ascertain the extent and type of annual…

Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory

Gary O’Donovan

Much of the extant research into why companies disclose environmental information in the annual report indicates that legitimacy theory is one of the more probable explanations…

Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures

Markus J. Milne, Dennis M. Patten

This paper explores the role that environmental disclosures might play in producing a legitimating effect on investors within the context of the chemical industry. By way of an…

Managerial perceptions of corporate social disclosure: An Irish story

Brendan O’Dwyer

This paper interprets managerial perceptions of corporate social disclosure (CSD) presence and absence through the lens of organisational legitimacy theory. Evidence from in‐depth…