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The applicability of an evolving multi-theoretical model to predict and explain emission disclosures: an exploratory study
conference contributionposted on 2017-12-06, 00:00 authored by Stacey Cowan, Maria TylerMaria Tyler
This study explores the applicability of an evolving multi-theoretical model to explain the voluntary emission disclosure practices of Australian companies between 2003/04 and 2009/10. Focussing on the “traditional” forms of legitimacy theory and managerial stakeholder theory, and the emission-related social and political environment, three periods of disclosure behaviour are examined. The findings provide preliminary support for the model with initial disclosures found to be best viewed through a distinct legitimacy theory lens, then a transitioning (overlapping) legitimacy to stakeholder theory lens, and finally through a distinct managerial stakeholder lens.
Number of Pages41
Place of PublicationAustralia
External Author AffiliationsConference; Faculty of Arts, Business, Informatics and Education; Not affiliated to a Research Institute;