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The use of social media as a legitimation tool for sustainability reporting

Author

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  • Sumit Lodhia
  • Amanpreet Kaur
  • Gerard Stone

Abstract

Purpose - This paper aims to examine the use of social media for sustainability reporting by the largest Australia companies as a means of seeking legitimacy from stakeholders. Design/methodology/approach - Qualitative content analysis was applied to examine social and environmental disclosures posted by Australian companies on three social media platforms – Facebook, Twitter and LinkedIn, and to observe stakeholder interaction in relation to the social and environmental postings. Findings - The findings of this study indicate a limited use of social media by the top 50 Australian Stock Exchange (ASX) listed companies for sustainability reporting as only 46 per cent of the companies used Facebook, Twitter and/or LinkedIn. Nevertheless, those companies which actively used social media were able to seek legitimacy through information disclosure and dialogue with stakeholders. Social issues such as community support, employees, gender equality and diversity dominated the three social media platforms when compared to environmental issues and all disclosures had a positive tone. These disclosures in turn framed the dialogue with stakeholders, leading to use of social media platforms that companies preferred and enabling a close control over online discussions. Research limitations/implications - This study highlights that social media sustainability communication focuses on symbolic legitimacy strategies, leading to companies managing the impressions of their stakeholders and controlling the dialogue with them. Practical implications - This study provides an understanding of the actual practice of social media sustainability communication and has implications for both organisations and their stakeholders. Originality/value - This study provides in-depth insights into the use of social media to transform sustainability reporting, an issue that has limited coverage in prior literature and extends the application of legitimacy theory to social media communication.

Suggested Citation

  • Sumit Lodhia & Amanpreet Kaur & Gerard Stone, 2020. "The use of social media as a legitimation tool for sustainability reporting," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 28(4), pages 613-632, April.
    • Handle: RePEc:eme:medarp:medar-09-2019-0566
    DOI: 10.1108/MEDAR-09-2019-0566
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    Citations

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    Cited by:

    1. Giuseppe Nicolo & Lukasz Bryl & Diana Ferullo, 2025. "The Impact of National Cultural Dimensions on Corporate Environmental, Social and Governance Disclosure: Evidence From Social Media Practices," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 6345-6362, July.
    2. Lluc Vila-Boix & Alicia Blanco-González & Giorgia Miotto & Felipe Hernández-Perlines, 2024. "The impact of social media advertising on brand’ legitimacy," International Entrepreneurship and Management Journal, Springer, vol. 20(3), pages 2115-2138, September.
    3. Jiaxin Liu & Boram Lee & Ruth Rentschler, 2025. "Leveraging entrepreneurial identity and technology: legitimacy of art securitization platforms," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 49(2), pages 327-354, June.
    4. Miguel Pombinho & Ana Fialho & Andreia Dionísio, 2025. "Impression Management in Corporate Social Responsibility Reporting: An Analysis of Chief Executive Officer Letters in the Oil and Gas Sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4942-4962, July.
    5. Luigi Lepore & Loris Landriani & Sabrina Pisano & Gabriella D’Amore & Stefano Pozzoli, 2023. "Corporate governance in the digital age: the role of social media and board independence in CSR disclosure. Evidence from Italian listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 749-785, September.
    6. Alice Pennesi & Marco Giuliani, 2025. "Social Media and Sustainability Reporting: A Literature Review," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(5), pages 7314-7335, October.
    7. Chiara Leggerini & Mariasole Bannò, 2025. "From Tweets to Insights: Social Opinion Mining on Corporate Social Responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 5996-6015, September.

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