Journal
JOURNAL OF BUSINESS ETHICS
Volume 27, Issue 1-2, Pages 55-68Publisher
KLUWER ACADEMIC PUBL
DOI: 10.1023/A:1006400707757
Keywords
corporate communication; corporate social reporting; impression management; theoretical framework
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This paper addresses the theoretical framework on corporate social reporting. Although that corporate social reporting has been analysed from different perspectives, legitmacy theory currently is the dominating perspective. Authors employing this framework suggest that social and environmental disclosures are responses to both public pressure and increased media attention resulting from major social incidents such as the Exxon Valdez oil spill and the chemical leak in Bhopal (India). More specifically, those authors argue that the increase in social disclosures represent a strategy to alter the public's perception about the legitimacy of the organisation. Therefore, we suggest using corporate communication as an overarching framework to study corporate social reporting in which corporate image and corporate identity are central.
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