Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured environmental disclosures

Sanjaya Kuruppu and Markus J. Milne

Accounting forum, 2010, vol. 34, issue 1, 1-19

Abstract: The present study draws from and extends experimental design frameworks used by Chan and Milne (1999) and Milne and Patten (2002). It extends this work using external negative news media contrasted with (positive) corporate environmental report disclosures, by focusing on respondents’ potential employment decisions and their perceptions of organizational reputation/legitimacy, and by examining the impact of assurance in these relationships. In addition, the study probes the veracity of business claims that disclosures and their assurance can build a business case for stakeholder communication. These are set and examined within a context of commercial fishing practices and the consequent deaths of rare dolphins.

Keywords: Stakeholder perceptions and decision making; Corporate environmental information; Assurance; Newspaper reports; Organizational legitimacy (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (11)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:34:y:2010:i:1:p:1-19

DOI: 10.1016/j.accfor.2009.12.001

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