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Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research

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  • Jennifer Chen
  • Robin Roberts

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  • Jennifer Chen & Robin Roberts, 2010. "Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research," Journal of Business Ethics, Springer, vol. 97(4), pages 651-665, December.
    • Handle: RePEc:kap:jbuset:v:97:y:2010:i:4:p:651-665
    DOI: 10.1007/s10551-010-0531-0
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    References listed on IDEAS

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    1. Blake E. Ashforth & Barrie W. Gibbs, 1990. "The Double-Edge of Organizational Legitimation," Organization Science, INFORMS, vol. 1(2), pages 177-194, May.
    2. Roberts, Robin W. & Mahoney, Lois, 2004. "Stakeholder Conceptions of the Corporation: Their Meaning and Influence in Accounting Research," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 399-431, July.
    3. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    4. Darrell, W. & Schwartz, Bill N., 1997. "Environmental disclosures and public policy pressure," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 125-154.
    5. Vanessa Magness, 2006. "Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 540-563, July.
    6. Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
    7. Cho, Charles H. & Patten, Dennis M., 2007. "The role of environmental disclosures as tools of legitimacy: A research note," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 639-647.
    8. Jennifer C. Chen & Dennis M. Patten & Robin Roberts, 2008. "Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?," Journal of Business Ethics, Springer, vol. 82(1), pages 131-144, September.
    9. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    10. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    11. Manuel Branco & Lúcia Rodrigues, 2008. "Factors Influencing Social Responsibility Disclosure by Portuguese Companies," Journal of Business Ethics, Springer, vol. 83(4), pages 685-701, December.
    12. Andrew L. Friedman & Samantha Miles, 2002. "Developing Stakeholder Theory," Journal of Management Studies, Wiley Blackwell, vol. 39(1), pages 1-21, January.
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    Cited by:

    1. Ntim, Collins G. & Lindop, Sarah & Thomas, Dennis A., 2013. "Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 363-383.
    2. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    3. Manuela Lucchese & Ferdinando Di Carlo & Natalia Aversano & Giuseppe Sannino & Paolo Tartaglia Polcini, 2022. "Gender Reporting Guidelines in Italian Public Universities for Assessing SDG 5 in the International Context," Administrative Sciences, MDPI, vol. 12(2), pages 1-22, March.
    4. Yuan, Baolong & Cao, Xueyun, 2022. "Do corporate social responsibility practices contribute to green innovation? The mediating role of green dynamic capability," Technology in Society, Elsevier, vol. 68(C).
    5. Soobaroyen, Teerooven & Ntim, Collins G., 2013. "Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa," Accounting forum, Elsevier, vol. 37(2), pages 92-109.
    6. Hassan, Qaraman Mohammed & Khudir, Ibrahim Mustafa & Olawuyi, San, Damilola S., 2023. "Regulating corporate social responsibility in energy and extractive industries: The case of international oil companies in a developing country," Resources Policy, Elsevier, vol. 83(C).
    7. Buccina, Stacie & Chene, Douglas & Gramlich, Jeffrey, 2013. "Accounting for the environmental impacts of Texaco's operations in Ecuador: Chevron's contingent environmental liability disclosures," Accounting forum, Elsevier, vol. 37(2), pages 110-123.
    8. Barakat, Ahmed & Hussainey, Khaled, 2013. "Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 254-273.
    9. Sareen, Siddharth & Wolf, Steven A., 2021. "Accountability and sustainability transitions," Ecological Economics, Elsevier, vol. 185(C).
    10. Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2015. "What drives mandatory and voluntary risk reporting variations across Germany, UK and US?," The British Accounting Review, Elsevier, vol. 47(4), pages 376-394.
    11. Guo, Mengmeng & He, Luo & Zhong, Ligang, 2018. "Business groups and corporate social responsibility: Evidence from China," Emerging Markets Review, Elsevier, vol. 37(C), pages 83-97.
    12. Ntim, Collins G., 2016. "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa," The International Journal of Accounting, Elsevier, vol. 51(2), pages 155-216.
    13. Tejedo-Romero, Francisca & Araujo, Joaquim Filipe Ferraz Esteves & Tejada, Ángel & Ramírez, Yolanda, 2022. "E-government mechanisms to enhance the participation of citizens and society: Exploratory analysis through the dimension of municipalities," Technology in Society, Elsevier, vol. 70(C).
    14. Huang, Ruilei & Wei, Jiuchang, 2023. "Does CEOs’ green experience affect environmental corporate social responsibility? Evidence from China," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 205-231.
    15. Elmagrhi, Mohamed H. & Ntim, Collins G. & Wang, Yan & Elamer, Ahmed A. & Crossley, Richard, 2021. "The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
    16. Adu, Douglas A. & Abedin, Mohammad Zoynul & Hasan, Mudassar, 2023. "Bank ownership structures and sustainable banking initiatives: The moderating effect of governance mechanism," International Review of Financial Analysis, Elsevier, vol. 89(C).
    17. Ghosh, Saibal, 2018. "Governance reforms and performance of MENA banks: Are disclosures effective?," Global Finance Journal, Elsevier, vol. 36(C), pages 78-95.
    18. Gallego-Álvarez, Prof. Isabel & Ortas, Prof. Eduardo, 2017. "Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach," International Business Review, Elsevier, vol. 26(2), pages 337-353.

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