Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting
A Qualitative Analysis of Corporate Disclosure Strategies
Bibliographic Data
| ID | 23339725 |
|---|---|
| Authors | Rüdiger Hahn (0000-0002-2897-980X, University of Kassel, corresponding author), Regina Lülfs (Heinrich Heine University Düsseldorf) |
| Year | 2014 |
| Volume | 123 |
| Issue | 3 |
| Pages | 401-420 |
| Publication date | 2014-09-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Business Ethics (JOURNAL) |
| Journal identifiers | ISSN: 0167-4544 • E-ISSN: 1573-0697 |
| Publisher | Springer Science and Business Media LLC (PUBLISHER) |
| DOI | 10.1007/s10551-013-1801-4 |
| OpenAlex | W1985252934 |
| Language | EN |
| Citations received | 47 |
| References cited | 94 |
Business · Content analysis · Corporate social responsibility · Corporate sustainability · Greenwashing · Legitimacy · Legitimation · Political science · Politics · Public relations · Sociology · Stakeholder · Sustainability · Sustainability reporting · Accounting · Corporate Social Responsibility Reporting · Ethics in Business and Education · Law · Management and Organizational Studies
Deconstructing Deception
Shari‘ah Disclosure and Readability of Islamic Banks in Pakistan
Environmental Legitimacy, Green Innovation, and Corporate Carbon Disclosure
FleeingWuhan
Sustaining Unsustainability
Employee-Organization Fit and Voluntary Green Behavior
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation
Self-mentions and stakeholders in climate change discourse
Mitigating IPO withdrawal probability through voluntary sustainability reporting
Voices from the ground
Sustainability reporting on the websites of public and private universities in Ghana
Symbolic and substantive legitimation
Strategic communication in contexts of high sustainability pressure
Sürdürülebilirlik Raporlaması, Yeşil Yıkama ve Bağımsız Denetim
GRI 300 as a measurement tool for the United Nations sustainable development goals
Green or green‐washed? Examining sustainability reporting in higher education
In Tune for Impact
Extracting Legitimacy
Too Good To Be True
Framing Collective Moral Responsibility for Climate Change
Building Ethical Narratives
How to Assess Multiple-Value Accounting Narratives from a Value Pluralist Perspective? Some Metaethical Criteria
Organic pioneers and the sustainability transformation of the German food market
What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance
Correcting the scientific record
I found what I felt like I was born to do”
The contribution of the right to information laws in Europe to local government transparency on sustainability
Addressing Greenwashing–The Role of Strategic Communication in ESG Reporting
The Bhagavad-Gītā and ESG/CSR Implementation
Circular economy at the company level
Lessons from failure
Failure to consider environmental risk
How do European Union electric utilities contribute to the Sustainable Development Goals? Empirical insights on reporting and management control practices
Online dissemination of information on sustainability in regional governments. Effects of technological factors
Legitimation strategies in corporate discourse
Organizations, Climate Change, and Transparency
Legitimizing Potential “Bad News”
Join In . . . and Drop Out? Firm Adoption of and Disengagement From Voluntary Environmental Programs
Through the Smokescreen of the Dieselgate Disclosure
The Uneven Returns of Transparency in Voluntary Nonfinancial Disclosures
Involuntary Disclosures and Stakeholder-Initiated Communication on Social Media
Counter-reporting sustainability from the bottom up
Corporate Social Responsibility (CSR) practices developed by Brazilian companies
Visualization of global research trends and future research directions of greenwashing by using bibliometric analysis
Exploring bluewashing practices of alleged sustainability leaders through a counter-accounting analysis
Purposeful life or sugar-coated lies
Content analysis
Nonfinancial Disclosure and Analyst Forecast Accuracy
A Content Analysis of the Content Analysis Literature in Organization Studies
Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social Reporting
The Double-Edge of Organizational Legitimation
An examination of the corporate social and environmental disclosures of BHP from 1983‐1997
Rethinking validity and reliability in content analysis
Legitimation in discourse and communication
Discretionary disclosure
Corporate social and environmental reporting
Environmental disclosures in the annual report
Pulp and Paper Fiction
Beyond the business case for corporate sustainability
Representativeness Revisited
The impact of culture and governance on corporate social reporting
Corporate Legitimacy as Deliberation
Image repair discourse and crisis communication
Talking Trash
“Implicit” and “Explicit” CSR
Signaling Theory
Voluntary Disclosure of Mission Statements in Corporate Annual Reports
Employees, Non-financial Reports and Institutional Arrangements
Legitimation Strategies Used in Response to Environmental Disaster
Institutional Theories of Organization
Shell, Nigeria and the Ogoni. A study in unsustainable development
Legitimation endeavors
Source credibility in social judgment
On increasing the persuasiveness of a low prestige communicator
Job Market Signaling
Examining Perceived Honest Performance Reporting by Public Organizations
Corporate Social and Financial Performance
Organizational Legitimacy
The Iron Cage Revisited
Signaling Theory, Strategic Interaction, and Symbolic Capital
Institutionalized Organizations
| Unique citing works | 47 |
|---|---|
| Citations per year | 4,27 |
| Citation span | 2015 - 2026 (12) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 45 |