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Author:Aerts, W.
Cormier, D.
Title:Media legitimacy and corporate environmental communication
Journal:Accounting, Organizations and Society
2009 : JAN, VOL. 34:1, p. 1-27
Index terms:business communication
environment
disclosure
Canada
USA
Freeterms:media
legitimacy
Language:eng
Abstract:This paper explores the impact of annual report environmental disclosures and environmental press releases as legitimation tools by using a direct measure of environmental legitimacy. North American firms (Canada and the United States) are comprised. The results reveal, among others, that environmental legitimacy is significantly and positively affected by the quality of the economic-based segments of annual report environmental disclosures and by reactive environmental press releases, but not by proactive press releases.
SCIMA record nr: 269766
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