File(s) not publicly available

The applicability of an evolving multi-theoretical model to predict and explain emission disclosures: an exploratory study

conference contribution
posted on 06.12.2017, 00:00 by Stacey Cowan, Maria 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.

History

Start Page

1

End Page

41

Number of Pages

41

Start Date

01/01/2011

Finish Date

01/01/2011

Location

Darwin, N.T.

Publisher

AFAANZ]

Place of Publication

Australia

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

Conference; Faculty of Arts, Business, Informatics and Education; Not affiliated to a Research Institute;

Era Eligible

Yes

Name of Conference

Accounting & Finance Association of Australia and New Zealand. Conference