In search of explanations for corporate social reporting (CSR): an attempt to revisit legitimacy theory

Vourvachis, Petros (2008) In search of explanations for corporate social reporting (CSR): an attempt to revisit legitimacy theory. In: British Accounting Association Annual Conference ; 1-3 Apr 2008, Blackpool, UK.

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Abstract

The paper’s aim is twofold: it firstly introduces a revisited Legitimacy Theory (LT) framework and then moves on to empirically consider its applicability by examining the reaction of international aviation companies, in terms of Annual and Sustainability Reports disclosure, to some major social accidents. The accidents reviewed are the Concorde crash north of Paris (2000) and its effect on the reporting of British Airways (BA) and the Singapore Airlines (SIA) accident at T’ai-pei. A largely qualitative approach to Content Analysis (CA) is employed, considering not only the variations in the measured levels of CSD prior and following the accident, but also what is actually stated in the disclosures. The quantitative and qualitative evidence from both the companies support the identified as pragmatic, image-oriented variant of the framework, where organisations engage with CSR to ensure they possess adequate supplies of the legitimacy resource to maintain profitability and long term survival.

Item Type: Conference or Workshop Item (Paper)
Event Title: British Accounting Association Annual Conference
Additional Information: Also listed as a working paper: Vourvachis, Petros (2008) In search of explanations for corporate social reporting (CSR): an attempt to revisit legitimacy theory. (Working Paper) Kingston Upon Thames, UK : Kingston University.
Research Area: Accounting and finance
Faculty, School or Research Centre: Faculty of Business and Law
Faculty of Business and Law > Kingston Business School (Accounting and Finance) (until July 2013)
Depositing User: Petros Vourvachis
Date Deposited: 01 Jun 2009 13:30
Last Modified: 01 Dec 2009 10:59
URI: http://eprints.kingston.ac.uk/id/eprint/4130

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