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Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured environmental disclosures

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  • Kuruppu, Sanjaya
  • Milne, Markus J.

Abstract

The present study draws from and extends experimental design frameworks used by Chan and Milne (1999) and Milne and Patten (2002). It extends this work using external negative news media contrasted with (positive) corporate environmental report disclosures, by focusing on respondents’ potential employment decisions and their perceptions of organizational reputation/legitimacy, and by examining the impact of assurance in these relationships. In addition, the study probes the veracity of business claims that disclosures and their assurance can build a business case for stakeholder communication. These are set and examined within a context of commercial fishing practices and the consequent deaths of rare dolphins.

Suggested Citation

  • Kuruppu, Sanjaya & Milne, Markus J., 2010. "Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured environmental disclosures," Accounting forum, Elsevier, vol. 34(1), pages 1-19.
    • Handle: RePEc:eee:accfor:v:34:y:2010:i:1:p:1-19
    DOI: 10.1016/j.accfor.2009.12.001
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    4. Lei Wang & Brad Tuttle, 2014. "Using corporate social responsibility performance to evaluate financial disclosure credibility," Accounting and Business Research, Taylor & Francis Journals, vol. 44(5), pages 523-544, October.
    5. Carolin Baier & Max Göttsche & Andreas Hellmann & Frank Schiemann, 2022. "Too Good To Be True: Influencing Credibility Perceptions with Signaling Reference Explicitness and Assurance Depth," Journal of Business Ethics, Springer, vol. 178(3), pages 695-714, July.
    6. Abeer Hassan & Essam Ibrahim, 2012. "Corporate Environmental Information Disclosure: Factors Influencing Companies' Success in Attaining Environmental Awards," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(1), pages 32-46, January.
    7. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
    8. Sobia Jamil & Syed Imran Zaman & Yasanur Kayikci & Sharfuddin Ahmed Khan, 2023. "The Role of Green Recruitment on Organizational Sustainability Performance: A Study within the Context of Green Human Resource Management," Sustainability, MDPI, vol. 15(21), pages 1-31, November.
    9. Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
    10. Evangeline Elijido‐Ten & Louise Kloot & Peter Clarkson, 2010. "Extending the application of stakeholder influence strategies to environmental disclosures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(8), pages 1032-1059, October.
    11. Elijido-Ten, Evangeline, 2011. "Media coverage and voluntary environmental disclosures: A developing country exploratory experiment," Accounting forum, Elsevier, vol. 35(3), pages 139-157.

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