legitimising corporate sustainability reporting throughout the world

Clicks: 22
ID: 175120
2012
Free PDF
Article Quality & Performance Metrics
Overall Quality
Not rated
Combines reader engagement with the AI quality analysis. This article has not been analysed, so there is no overall score — reader engagement is measured and shown alongside.
AI Quality Assessment
Not analyzed
Readership in this journal
Steady

Ranked #27 of 61 articles by views in the nigerian postgraduate medical journal

Most read Least read

Bar heights use a square-root scale.

Mint this article as an NFT
Not yet minted

Create a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.

5 SUSD one-off · no wallet required
Sign in to mint
Abstract
This paper explores corporate sustainability disclosure practices in a global context. A unique sample of 2009 sustainability reports from some of the world’s largest companies in 24 diverse countries are examined using a comprehensive disclosure index. These reports are analysed to better understand how company characteristics and institutional factors explain sustainability communication using a legitimacy theory framework. The world renowned Global ReportingInitiative 2006 guidelines are used as the benchmark disclosure index checklist. The empirical results indicate that the average level of sustainability disclosure is a surprisingly high 61.9 percent.Statistical analysis indicates that high profile industries and additional assurance procedures influence the disclosure of more sustainability information. Interestingly, companies operating inemerging country systems disclose more sustainability information than Anglo-Saxon or Communitarian jurisdictions. Consistent with legitimacy theory, these results suggest that these globally well known firms use sustainability disclosure as a legitimising tool.
Reference Key
faisal2012australasianlegitimising Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Faisal;Greg Tower;Rusmin Rusmin
Journal the nigerian postgraduate medical journal
Year 2012
DOI
DOI not found
URL
http://ro.uow.edu.au/aabfj/vol6/iss2/3
Keywords
sustainability disclosure

Citations

No citations found. To add a citation, contact the admin at info@scimatic.org

Comments

No comments yet. Be the first to comment on this article.