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
Managing Legitimacy: Strategic and Institutional Approaches
Suchman, M. C. (1995) · The Academy of Management Review · doi:10.2307/258788 · Cited by 19,903
Convergent and discriminant validation by the multitrait-multimethod matrix.
Campbell, D. T., & Fiske, D. W. (1959) · Psychological Bulletin · doi:10.1037/h0046016 · Cited by 17,116
The Social Responsibility of Business Is to Increase Its Profits
Friedman, M. (2007) · Corporate Ethics and Corporate Governance · doi:10.1007/978-3-540-70818-6_14 · Cited by 11,529
WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS.
Bansal, P., & Roth, K. (2000) · Academy of Management Journal · doi:10.2307/1556363 · Cited by 4,020
The Double-Edge of Organizational Legitimation
Ashforth, B. E., & Gibbs, B. W. (1990) · Organization Science · doi:10.1287/orsc.1.2.177 · Cited by 2,228
Moral mazes: The world of corporate managers
Jackall, R. (1988) · International Journal of Politics, Culture and Society · doi:10.1007/bf01390690 · Cited by 1,296
Environment, Self‐Regulation, and the Chemical Industry: Assessing Responsible Care*
GUNNINGHAM, N. (1995) · Law & Policy · doi:10.1111/j.1467-9930.1995.tb00139.x · Cited by 170
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
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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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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.
