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Media legitimacy and corporate environmental communication

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  • Aerts, Walter
  • Cormier, Denis
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    Abstract

    Using a direct measure of environmental legitimacy, we explore the impact of annual report environmental disclosures and environmental press releases as legitimation tools. The sample comprises North American firms (Canada and the United States). The results obtained show that environmental legitimacy is significantly and positively affected by the quality of the economic-based segments of annual report environmental disclosures and by reactive environmental press releases, but not by proactive press releases. Moreover, our results suggest that negative media legitimacy is a driver of environmental press releases but not of annual report environmental disclosures.

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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 34 (2009)
    Issue (Month): 1 (January)
    Pages: 1-27

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    Handle: RePEc:eee:aosoci:v:34:y:2009:i:1:p:1-27

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    Web page: http://www.elsevier.com/locate/aos

    Related research

    Keywords: accounting; organizations; society;

    References

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    16. Hodge, Frank & Hopkins, Patrick E. & Pratt, Jamie, 2006. "Management reporting incentives and classification credibility: The effects of reporting discretion and reputation," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 623-634, October.
    17. Kim, Peter H. & Dirks, Kurt T. & Cooper, Cecily D. & Ferrin, Donald L., 2006. "When more blame is better than less: The implications of internal vs. external attributions for the repair of trust after a competence- vs. integrity-based trust violation," Organizational Behavior and Human Decision Processes, Elsevier, vol. 99(1), pages 49-65, January.
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    Citations

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    Cited by:
    1. Cho, Charles H. & Roberts, Robin W. & Patten, Dennis M., 2010. "The language of US corporate environmental disclosure," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 431-443, May.
    2. Spector, Sam & Chard, Chris & Mallen, Cheryl & Hyatt, Craig, 2012. "Socially constructed environmental issues and sport: A content analysis of Ski Resort Environmental Communications," Sport Management Review, Elsevier, vol. 15(4), pages 416-433.
    3. Claire Gillet, 2011. "Les facteurs explicatifs de la vérification volontaire des informations sociétales," Post-Print hal-00650436, HAL.
    4. Jonathan Maurice & Emmanuelle Plot, 2010. "Double Diffusion Des Entreprises Dans Le Rapport Annuel : Renforcement Ou Contradiction ?," Post-Print hal-00479533, HAL.
    5. Shaun Watson, 2011. "Conflict diamonds, legitimacy and media agenda: an examination of annual report disclosures," Meditari Accountancy Research, Emerald Group Publishing, vol. 19(2), pages 94-111, October.
    6. Cheng-Li Huang & Fan-Hua Kung, 2010. "Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan," Journal of Business Ethics, Springer, vol. 96(3), pages 435-451, October.
    7. Emmanuelle Negre & Isabelle Martinez, 2012. "Une Analyse Lexicale Des Communiques De Presse Volontaires Emis Lors Des Opa/Ope : Quels Profils De Diffusion ?," Post-Print hal-00936567, HAL.
    8. Zhang, Zhaoguo & Jin, Xiaocui & Yang, Qingxiang & Zhang, Yi, 2013. "An empirical study on the institutional factors of energy conservation and emissions reduction: Evidence from listed companies in China," Energy Policy, Elsevier, vol. 57(C), pages 36-42.
    9. Renata Blanc & Manuel Castelo Branco & Charles H. Cho & Joanne Sopt, 2013. "In Search Of Disclosure Effects Of The Siemens Ag’S Corruption Scandal," OBEGEF Working Papers 015, OBEGEF - Observatório de Economia e Gestão de Fraude & OBEGEF Working Papers on Fraud and Corruption.
    10. Orthodoxia Kyriacou & Jatin Pancholi & Angathevar Baskaran, 2010. "(Re)presentation of women in Indian accountancy bodies' web sites," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(3), pages 329-352, August.
    11. Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2010. "The Informational Contribution of Social and Environmental Disclosures for Investors," Post-Print hal-00481571, HAL.
    12. Davison, Jane, 2010. "[In]visible [in]tangibles: Visual portraits of the business élite," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 165-183, February.

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