Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory
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Following events such as natural catastrophes or environmental accidents, firms increase their CSR disclosures.
“The evidence suggests that following events such as natural catastrophes or environmental accidents, firms increase their CSR disclosures.”
From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Patten 1992
Cites
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667 · see citing works
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Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2004) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(03)00032-1 · Cited by 2,080 · see citing works
Mandatory CSR and sustainability reporting: economic analysis and literature review
Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923 · see citing works
“For instance, Patten (1992) finds that after the Exxon Valdez oil spill in 1989, there was a significant increase in CSR disclosures by petroleum firms other than Exxon.”
BackgroundGreenwash: Corporate Environmental Disclosure under Threat of Audit
Lyon, T. P., & Maxwell, J. W. (2011) · Journal of Economics & Management Strategy · doi:10.1111/j.1530-9134.2010.00282.x · Cited by 1,569 · see citing works
Difference in degrees: CEO characteristics and firm environmental disclosure
Lewis, B. W., Walls, J. L., & Dowell, G. W. S. (2014) · Strategic Management Journal · doi:10.1002/smj.2127 · Cited by 713 · see citing works
Do actions speak louder than words? An empirical investigation of corporate environmental reputation
Cho, C. H., Guidry, R. P., Hageman, A. M., & Patten, D. M. (2012) · Accounting, Organizations and Society · doi:10.1016/j.aos.2011.12.001 · Cited by 652 · see citing works
Self-citationStrategic environmental disclosure: Evidence from the DOE's voluntary greenhouse gas registry
Kim, E.-H., & Lyon, T. P. (2011) · Journal of Environmental Economics and Management · doi:10.1016/j.jeem.2010.11.001 · Cited by 322 · see citing works
Pellegrino, C., & Lodhia, S. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.02.022 · Cited by 207 · see citing works
O'Sullivan, N., & O'Dwyer, B. (2009) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570910955443 · Cited by 154 · see citing works
- Authors
- Patten, D. M.
- Affiliations
- Illinois State University (US)
- Corresponding author
- Patten, Dennis M.
- ORCID
- Patten, Dennis M.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1992-07
- Volume
- 17
- Issue
- 5
- Pages
- 471-475
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W1994045858
- Cited by
- 1,493
- References
- 1
- Citations by year
- 2026: 35 · 2025: 50 · 2024: 56 · 2023: 70 · 2022: 69 · 2021: 70 · 2020: 94 · 2019: 92 · 2018: 86 · 2017: 66 · 2016: 71 · 2015: 73 · 2014: 82 · 2013: 82 · 2012: 70
- FWCI
- 14.71
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Accounting Organizations and Society (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Social Sciences › Business, Management and Accounting › Marketing › Environmental Sustainability in Business
- Keywords
- environmental disclosure, legitimacy theory, Exxon Valdez oil spill, oil and gas industry, corporate social responsibility, firm size, ownership structure, stakeholder perspectives
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
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