Restoring an eroded legitimacy: the adaptation of nonfinancial disclosure after a scandal and the risk of hypocrisy

Purpose This study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal. Design/methodology/approach The present research employs content analysis of disclosures 11 during 3-year timespan investigate they responded major scandals terms and sustainability reporting independent counter accounts detect presence views that contrast with suggest hypocritical behaviors. Findings Four patterns adaptation – genuine, allusive, evasive, indifferent emerge from information collected socially responsible actions. type scandal cultural factors can influence response scandal, as attract more scrutiny than financial scandals. Companies exposed are likely disclose about receive coverage external parties form accounts. Originality/value Using theoretical framework based legitimacy theory organizational hypocrisy, investigation when occurs its aftermath.