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What is Legitimacy Theory

Chapter 1
Global Challenges and Strategic Disruptors in Asian Businesses and Economies
A theoretical stance that predicts companies’ behaviour towards managing and maintain the perspectives of key stakeholders though company disclosure.
Published in Chapter:
Analysing the State of Sector-Specific CSR Reporting: Evidence From Pakistan
Muzammal Khan (University of the West of Scotland, UK)
Copyright: © 2021 |Pages: 28
DOI: 10.4018/978-1-7998-4787-8.ch001
Abstract
This chapter aims to deepen understanding of trends in corporate social responsibility reporting (CSRR) practices in Pakistan since the introduction of voluntary reporting guidelines in 2009 by the Securities and Exchange Commission Pakistan (SECP) and their updating in 2013. Quantitative content analysis was applied to CSRR for the chemicals, oil and gas, banking, cement, and manufacturing industries in Pakistan. The results were benchmarked to the guidelines issued on social and environmental aspects by the SECP. It was found that the reports issued by the highly polluting industries such as oil and gas, cement, and chemical industries reported significantly higher levels of information than the other sectors. The results indicate the appropriateness of industry-specific reporting and suggest, in line with local guidelines, that further standardisation is required to level the playing field of CSRR in Pakistan.
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Chapter 1
Corporate Social Responsibility and Financial Information: Theoretical Approaches and Recent Developments
According to legitimacy theory, companies disclose social responsibility information to present a socially responsible image so that they can legitimize their behaviours to their stakeholder groups. Legitimacy theory is based on the idea that a social contract exists between business and society.
Published in Chapter: Corporate Social Responsibility and Financial Information: Theoretical Approaches and Recent Developments; From: Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance
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Chapter 4
Social Responsibility Reporting in Higher Education Institutions: A Systematic Literature Review
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Chapter 9
Sustainability Reporting in Transitional Economies
It highlights the extent to which corporate social and environmental disclosures are influenced by the boundaries established by the society in order to be appreciated and avoid being penalized by the community in which the company operates.
Published in Chapter: Sustainability Reporting in Transitional Economies; From: Handbook of Research on Global Indicators of Economic and Political Convergence
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Chapter 15
Effect of Financial Reporting Fraud on the Performance of Firms in the Nigerian Exchange Group
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