IDEAS home Printed from https://ideas.repec.org/a/ids/ajesde/v1y2012i3p265-283.html
   My bibliography  Save this article

Motivations of legitimacy theory for CSR reporting in the Niger Delta region of Nigeria: a theoretical framework

Author

Listed:
  • Itotenaan Henry Ogiri
  • Martin Samy
  • Roberta Bampton

Abstract

In the past, most CSR researchers have relied on stakeholder theory (SHT) as the basis for explaining corporate social and environmental disclosures. However, recent evidence from extant studies shows that legitimacy theory (LT) is gaining wider acceptability amongst scholars in their quest to explain the motivations behind corporate social and environmental disclosures. In an attempt to gain, maintain or repair organisational legitimacy, corporations have adopted different strategies in order to achieve this objective. Furthermore, maintaining organisational legitimacy means that a firm is conducting its activities in a proper and appropriate manner that is congruent with the standards expected by stakeholders, including the public, in its operating environment. This paper explores the motivational imperatives of the concept of legitimacy theory and provides evidence from CSR literature to support the argument that legitimacy theory underpins the conceptual framework for the development of a CSR model for the Niger Delta Region of Nigeria.

Suggested Citation

  • Itotenaan Henry Ogiri & Martin Samy & Roberta Bampton, 2012. "Motivations of legitimacy theory for CSR reporting in the Niger Delta region of Nigeria: a theoretical framework," African Journal of Economic and Sustainable Development, Inderscience Enterprises Ltd, vol. 1(3), pages 265-283.
    • Handle: RePEc:ids:ajesde:v:1:y:2012:i:3:p:265-283
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=49290
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Itotenaan Henry Ogiri, PhD & Hillary Ukachukwu Nosiri, 2022. "CSR Practice and Tax Compliance: Is there a nexus between the two?," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(9), pages 440-447, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ajesde:v:1:y:2012:i:3:p:265-283. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=382 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.