The DOI matches its Crossref record; 7 of the 7 references it cites were found in a registry or an index.
Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures
Abstract
This paper explores the role that environmental disclosures might play in producing a legitimating effect on investors within the context of the chemical industry. By way of an experimental decision case it examines effects of negative, and the offsetting effects of positive, environmental disclosures surrounding chemical firms’ liabilities for toxic waste site liabilities. The paper outlines the theoretical bases for the process of organizational legitimation, and sets the decision experiment in a detailed historical analysis of the toxic waste problems of the 1970s that led to the enactment of legislation requiring clean up and imposing significant liabilities on chemical firms. The results from the decision experiment, which indicate that under some circumstances positive disclosures can restore or repair an organization’s legitimacy, are discussed in the context of the earlier theoretical and historical analysis.
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Cites
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Cited by
Deegan, C. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435852 · Cited by 3,829
The role of environmental disclosures as tools of legitimacy: A research note
Cho, C. H., & Patten, D. M. (2007) · Accounting, Organizations and Society · doi:10.1016/j.aos.2006.09.009 · Cited by 2,069
Self-citationDo 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
Self-citationEhnert, I., Parsa, S., Roper, I., Wagner, M., & Muller-Camen, M. (2016) · The International Journal of Human Resource Management · doi:10.1080/09585192.2015.1024157 · Cited by 585
CSR disclosure: the more things change…?
Cho, C. H., Michelon, G., Patten, D. M., & Roberts, R. W. (2015) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-12-2013-1549 · Cited by 413
Self-citationEthos,logos,pathos: Strategies of persuasion in social/environmental reports
Higgins, C., & Walker, R. (2012) · Accounting Forum · doi:10.1016/j.accfor.2012.02.003 · Cited by 328
Rahman Belal, A., & Owen, D. L. (2007) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570710748599 · Cited by 320
Evidence in development of sustainability reporting: a case of a developing country
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Amran, A., & Susela Devi, S. (2008) · Managerial Auditing Journal · doi:10.1108/02686900810864327 · Cited by 288
Corporate disclosure of environmental capital expenditures: A test of alternative theories
Cho, C. H., Freedman, M., & Patten, D. M. (2012) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513571211209617 · Cited by 251
Self-citationO'Sullivan, N., & O'Dwyer, B. (2009) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570910955443 · Cited by 154
Assessing the Greenness of Environmental Advertising Claims Made by Multinational Industrial Firms
Leonidou, L. C., Leonidou, C. N., Hadjimarcou, J. S., & Lytovchenko, I. (2014) · Industrial Marketing Management · doi:10.1016/j.indmarman.2014.02.003 · Cited by 50
A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions
Hewage, Y. M., Cooray, A., & Ahmed, R. (2026) · Australian Accounting Review · doi:10.1111/auar.70019 · Cited by 3
Metadata
- Authors
- Milne, M. J., & Patten, D. M.
- Venue
- Accounting, Auditing & Accountability Journal
- Publisher
- Emerald
- Published
- 2002-08-01
- Volume
- 15
- Issue
- 3
- Pages
- 372-405
- ISSN
- 0951-3574 (ISSN-L)
- OpenAlex
- W1602070842
- Cited by
- 592
- References
- 7
- FWCI
- 31.15
- Type
- journal article
- Language
- en
- Open access
- closed
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
