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| Author: | Villiers, C. de Staden, C.J. van |
| Title: | Can less environmental disclosure have a legitimising effect? Evidence from Africa |
| Journal: | Accounting, Organizations and Society
2006 : NOV, VOL. 31:8, p. 763-781 |
| Index terms: | environmental accounting disclosure reporting company reports Africa |
| Language: | eng |
| Abstract: | Organizational legitimacy theory predicts that corporations will do whatever they regard as necessary to preserve their image of a legitimate (here as: legt.) business with legt. aims and methods of achieving it. In this study, conducted is a content analysis of more than 140 corporate annual reports over a 9-year period to identify the trends in environmental (as: env-al.) disclosure by South African companies. There is found a reduction in env-al. reporting after an initial period of increases for both Mining (as: M.) companies and Top-100 industrial companies. The decrease for M. companies was bigger than that for Top-100 companies, both overall and when the results were split btw. specific and general information etc. |
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