eCite Digital Repository

Blowing in the wind - legitimacy theory, an environmental incident and disclosure


Lim, SM and Wilmshurst, T and Shimeld, S, Blowing in the wind - legitimacy theory, an environmental incident and disclosure, Conference Proceedings, APIRA 2010, 12-13 July 2010, Sydney, pp. 1-33. (2010) [Refereed Conference Paper]


Copyright Statement

Copyright 2010 Sixth Asia Pacific Interdisciplinary Research in Accounting Conference

Official URL:


Purpose: Change in CSR in annual reports before and after a major environmental incident in 2006 is investigated.

Design/Methodology/Approach: Content analysis adopting words was undertaken (2004 to 2008) of annual reports of the ‘incident’ company and 30 other companies in that industry.

Findings: The results indicate the quantity of disclosure increased over the period. The ‘incident’ company did respond by increasing disclosures after the ‘incident’ year. This was not clear for the ‘other mining companies’.

Research Limitations/implications: This paper adds to the literature that considers social and environmental incidents in the context of legitimacy theory. The differential results suggest that further investigation is warranted in terms of sample size and in the context of internet reporting.

Originality/Value: This exploratory study adds to literature in CSR, the implications of incidents affecting the environment, addressing stakeholders and the relevance of legitimacy theory.

Item Details

Item Type:Refereed Conference Paper
Keywords:legitimacy theory, CSR, disclosure, stakeholders, annual reports
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting, auditing and accountability not elsewhere classified
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Lim, SM (Ms Sha Lim)
UTAS Author:Wilmshurst, T (Associate Professor Trevor Wilmshurst)
UTAS Author:Shimeld, S (Dr Sonia Shimeld)
ID Code:67674
Year Published:2010
Deposited By:Accounting and Accountability
Deposited On:2011-03-07
Last Modified:2014-11-03
Downloads:576 View Download Statistics

Repository Staff Only: item control page