Lim, SM and Wilmshurst, TD and Shimeld, SF, Red Dust - there she blows - an environmental incident, corporate disclosure and legitimacy theory, Conference Proceedings, 9th CSEAR Australasian Conference, 5-7 December 2010, Charles Sturt University, pp. 1-36. (2010) [Refereed Conference Paper]
Copyright 2010 The Author
Official URL: http://www.st-andrews.ac.uk/csear/conferences/prev...
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 a sample of 130 ASX listed companies drawn from the mining 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. Disclosures for the sample from the mining industry increased disclosures significantly in the year of the incident.
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 Type:||Refereed Conference Paper|
|Keywords:||legitimacy theory, CSR, disclosure, stakeholders, annual reports classification|
|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, TD (Associate Professor Trevor Wilmshurst)|
|UTAS Author:||Shimeld, SF (Dr Sonia Shimeld)|
|Deposited By:||Accounting and Corporate Governance|
|Downloads:||12 View Download Statistics|
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