CSR Reporting and Legitimacy Theory: Some Thoughts on Future Research Agenda

Muhammad Azizul Islam ()
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Muhammad Azizul Islam: Queensland University of Technology

Chapter Chapter 17 in The Dynamics of Corporate Social Responsibility, 2017, pp 323-339 from Springer

Abstract: Abstract Although there is growing research that examines CSR reporting within the context of developing nations, few attempts have been made to theorize this phenomenon. The aim of this study is to explore the possibility of using the legitimacy theory as a plausible explanation for CSR reporting practices by organizations within the context of developing nations. In terms of the future direction of the applicability of the legitimacy theory, there appears to be a number of subject areas or legitimacy threatening incidents to be researched within the context of developing nations.

Keywords: Child Labour; Global Reporting Initiative; Accounting Profession; Social Accounting; Legitimation Strategy (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-39089-5_17

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DOI: 10.1007/978-3-319-39089-5_17

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