SOCIAL LEGITIMACY STRATEGIES UTILIZED IN ENVIRONMENTAL DISCLOSURE: A STUDY UNDER THE LEGITIMACY THEORY

Refinements to Legitimacy Theory in Social and Environmental Accounting

" Legitimacy is a generalized perception or assumption that the actions of an entity are desirable, proper, or appropriate within some socially constructed system of norms, values, beliefs, and definitions " (Suchman, 1995, p. 574, emphasis in original) Legitimacy theory has become one of the most cited theories within the social and environmental accounting area. Yet there remains deep sceptic...

A Theory of Legitimacy

We develop a formal theory of legitimate collective choice. In our theory a policy choice is legitimate if the process through which the final choice was determined is consistent with some principle that can be used to (perhaps partially) rank the potential policy choices. The set of principles in any choice situation is taken to be exogenous, but a decision-making process is defined so as to d...

Social Capital and Institutional Legitimacy:

A Utilitarian Theory of Political Legitimacy

Although the burgeoning discipline of welfare economics is based on essentially utilititarian principles, the foundations of utilitarianism have received little attention in recent years. This paper seeks to reopen the debate by drawing a distinction between Harsanyi’s two defences of utilitarianism, labeling the first a teleological or ideal-observer theory, and the second a nonteleological th...

Legitimacy Theory: a Story of Reporting Social and Environmental Matters within the Australian Food and Beverage Industry