Media legitimacy and corporate environmental communication

被引：467

作者：

Aerts, Walter ^{[1
]}

Cormier, Denis ^{[2
]}

机构：

[1] Univ Antwerp, Fac Appl Econ, B-2000 Antwerp, Belgium

[2] Univ Quebec Montreal, Ecole Sci Gest, Montreal, PQ H3C 1P8, Canada

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 2009年 / 34卷 / 01期

关键词：

ORGANIZATIONAL LEGITIMACY; IMPRESSION MANAGEMENT; SOCIAL CONSTRUCTION; DISCLOSURES; EXPLANATIONS; PERFORMANCE; INDUSTRY; BLAME; ATTRIBUTIONS; INCENTIVES;

D O I：

10.1016/j.aos.2008.02.005

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Using a direct measure of environmental legitimacy, we explore the impact of annual report environmental disclosures and environmental press releases as legitimation tools. The sample comprises North American firms (Canada and the United States). The results obtained show that environmental legitimacy is significantly and positively affected by the quality of the economic-based segments of annual report environmental disclosures and by reactive environmental press releases, but not by proactive press releases. Moreover, our results suggest that negative media legitimacy is a driver of environmental press releases but not Of annual report environmental disclosures. (C) 2008 Elsevier Ltd. All rights reserved.

引用

页码：1 / 27

页数：27

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