eCite Digital Repository

Don't Mention It - Coode Island and Environmental Disclosure Strategies in the Australian Chemicals Industry


Gibson, KM and O'Donovan, GM, Don't Mention It - Coode Island and Environmental Disclosure Strategies in the Australian Chemicals Industry, Proceedings of The Fifth Accounting History International Conference: Accounting in other places, Accounting by other peoples, 9-11 August 2007, Banff, Canada, pp. 1-39. (2007) [Refereed Conference Paper]

Restricted - Request a copy


A destructive chemical explosion and fire in 1991 at a chemical storage facility close to Melbourne, Australia, led to massive evacuation of city buildings to escape lifethreatening fumes. Legitimacy theory argues that in response to such environmental incidents, companies will change their social and environmental disclosure practices in an effort to legitimise their activities, and a 21-year longitudinal study has revealed a large increase in environmental information provided by the Australian chemicals industry at this time. The purpose of this study is to analyse the very different disclosure strategies in the 1991 to 1993 annual reports of the two largest chemical companies and test the propositions of legitimacy theory in relation to six legitimacybased disclosure strategies. The findings strongly support legitimacy theory arguments and, more importantly, the method adopted and the attempt made to categorize the disclosures extends previous CSR reporting studies by providing specific evidence of potential legitimising behaviour.

Item Details

Item Type:Refereed Conference Paper
Keywords:Environment, Annual Report Disclosures, Legitimacy Theory, Historical Event Study.
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting, auditing and accountability not elsewhere classified
Objective Division:Economic Framework
Objective Group:Management and productivity
Objective Field:Management and productivity not elsewhere classified
UTAS Author:Gibson, KM (Ms Kathy Gibson)
UTAS Author:O'Donovan, GM (Professor Gary O'Donovan)
ID Code:51508
Year Published:2007
Deposited By:Accounting and Accountability
Deposited On:2007-08-01
Last Modified:2013-09-11

Repository Staff Only: item control page