메뉴 건너뛰기




Volumn 12, Issue 2, 2008, Pages 136-151

Environmental disclosure in response to public perception of environmental threats: The case of coincineration in Portugal

Author keywords

Annual reports; Environmental health and safety; Incineration; Information disclosure; Portugal; Waste management

Indexed keywords


EID: 84993069622     PISSN: 1363254X     EISSN: None     Source Type: Journal    
DOI: 10.1108/13632540810881956     Document Type: Article
Times cited : (37)

References (33)
  • 1
    • 0002048188 scopus 로고
    • The doubleedge of organizational legitimation
    • Ashforth, B.E. and Gibbs, B.W. (1990), “The doubleedge of organizational legitimation”, Organization Science, Vol. 1 No. 2, pp. 177194.
    • (1990) Organization Science , vol.1 , Issue.2 , pp. 177-194
    • Ashforth, B.E.1    Gibbs, B.W.2
  • 2
    • 13244264874 scopus 로고    scopus 로고
    • Evolving sustainability: a longitudinal study of corporate sustainable development
    • Bansal, P. (2005), “Evolving sustainability: a longitudinal study of corporate sustainable development”, Strategic Management Journal, Vol. 26 No. 3, pp. 197218.
    • (2005) Strategic Management Journal , vol.26 , Issue.3 , pp. 197-218
    • Bansal, P.1
  • 3
    • 1842487478 scopus 로고    scopus 로고
    • Talking trash: legitimacy, impression management, and unsystematic risk in the context of the natural environment
    • Bansal, P. and Clelland, I. (2004), “Talking trash: legitimacy, impression management, and unsystematic risk in the context of the natural environment”, Academy of Management Journal, Vol. 47 No. 1, pp. 93103.
    • (2004) Academy of Management Journal , vol.47 , Issue.1 , pp. 93-103
    • Bansal, P.1    Clelland, I.2
  • 4
    • 0043183592 scopus 로고    scopus 로고
    • Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective
    • Bewley, K. and Li, Y. (2000), “Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective”, Advances in Environmental Accounting and Management, Vol. 1, pp. 201226.
    • (2000) Advances in Environmental Accounting and Management , vol.1 , pp. 201-226
    • Bewley, K.1    Li, Y.2
  • 5
    • 33947671702 scopus 로고    scopus 로고
    • The public disclosure of environmental performance information – a dual test of media agenda setting theory and legitimacy theory
    • Brown, N. and Deegan, C. (1998), “The public disclosure of environmental performance information – a dual test of media agenda setting theory and legitimacy theory”, Accounting and Business Research, Vol. 29 No. 1, pp. 2141.
    • (1998) Accounting and Business Research , vol.29 , Issue.1 , pp. 21-41
    • Brown, N.1    Deegan, C.2
  • 6
    • 84986172636 scopus 로고    scopus 로고
    • Environmental performance legislation and annual report disclosure: the case of acid rain and Falconbridge
    • Buhr, N. (1998), “Environmental performance legislation and annual report disclosure: the case of acid rain and Falconbridge”, Accounting, Auditing & Accountability Journal, Vol. 11 No. 2, pp. 163190.
    • (1998) Accounting, Auditing & Accountability Journal , vol.11 , Issue.2 , pp. 163-190
    • Buhr, N.1
  • 7
    • 0002623559 scopus 로고    scopus 로고
    • Legitimacy theory or managerial reality construction? corporate social disclosure in Marks & Spencer plc corporate reports, 19691997
    • Campbell, D. (2000), “Legitimacy theory or managerial reality construction? corporate social disclosure in Marks & Spencer plc corporate reports, 19691997”, Accounting Forum, Vol. 24 No. 1, pp. 80100.
    • (2000) Accounting Forum , vol.24 , Issue.1 , pp. 80-100
    • Campbell, D.1
  • 8
    • 84986173321 scopus 로고    scopus 로고
    • The legitimising effect of social and environmental disclosures – a theoretical foundation
    • Deegan, C. (2002), “The legitimising effect of social and environmental disclosures – a theoretical foundation”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 282311.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.3 , pp. 282-311
    • Deegan, C.1
  • 9
    • 84986043580 scopus 로고    scopus 로고
    • Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority
    • Deegan, C. and Rankin, M. (1996), “Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority”, Accounting, Auditing & Accountability Journal, Vol. 9 No. 2, pp. 5067.
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , Issue.2 , pp. 50-67
    • Deegan, C.1    Rankin, M.2
  • 10
    • 84986037627 scopus 로고    scopus 로고
    • An examination of the corporate social and environmental disclosures of BHP from 19831997: a test of legitimacy theory
    • Deegan, C., Rankin, M. and Tobin, J. (2002), “An examination of the corporate social and environmental disclosures of BHP from 19831997: a test of legitimacy theory”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 312343.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.3 , pp. 312-343
    • Deegan, C.1    Rankin, M.2    Tobin, J.3
  • 11
    • 0344972175 scopus 로고    scopus 로고
    • Firms' disclosure reactions to major social incidents: Australian evidence
    • Deegan, C., Rankin, M. and Voght, P. (2000), “Firms' disclosure reactions to major social incidents: Australian evidence”, Accounting Forum, Vol. 24 No. 1, pp. 101130.
    • (2000) Accounting Forum , vol.24 , Issue.1 , pp. 101-130
    • Deegan, C.1    Rankin, M.2    Voght, P.3
  • 12
    • 84954797210 scopus 로고
    • Corporate social reporting: a rebuttal of legitimacy theory
    • Guthrie, J. and Parker, L.D. (1989), “Corporate social reporting: a rebuttal of legitimacy theory”, Accounting and Business Research, Vol. 9 No. 76, pp. 343352.
    • (1989) Accounting and Business Research , vol.9 , Issue.76 , pp. 343-352
    • Guthrie, J.1    Parker, L.D.2
  • 13
    • 84986065112 scopus 로고    scopus 로고
    • Some determinants of social and environmental disclosures in New Zealand companies
    • Hackston, D. and Milne, M.J. (1996), “Some determinants of social and environmental disclosures in New Zealand companies”, Accounting, Auditing & Accountability Journal, Vol. 9 No. 1, pp. 77108.
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , Issue.1 , pp. 77-108
    • Hackston, D.1    Milne, M.J.2
  • 14
    • 27644469986 scopus 로고    scopus 로고
    • The impact of culture and governance on corporate social reporting
    • Haniffa, R.M. and Cooke, T.E. (2005), “The impact of culture and governance on corporate social reporting”, Journal of Accounting and Public Policy, Vol. 24 No. 5, pp. 391430.
    • (2005) Journal of Accounting and Public Policy , vol.24 , Issue.5 , pp. 391-430
    • Haniffa, R.M.1    Cooke, T.E.2
  • 15
    • 0000188994 scopus 로고
    • Environmental performance and corporate disclosure
    • Ingram, R.W. and Frazier, K.B. (1980), “Environmental performance and corporate disclosure”, Journal of Accounting Research, Vol. 18 No. 2, pp. 614622.
    • (1980) Journal of Accounting Research , vol.18 , Issue.2 , pp. 614-622
    • Ingram, R.W.1    Frazier, K.B.2
  • 16
    • 24244463330 scopus 로고    scopus 로고
    • Corporate environmental disclosures in response to public awareness of the Ok Tedi copper mine disaster: a legitimacy theory perspective
    • Jantadej, P. and Kent, P. (1999), “Corporate environmental disclosures in response to public awareness of the Ok Tedi copper mine disaster: a legitimacy theory perspective”, Accounting Research Journal, Vol. 12 No. 1, pp. 7288.
    • (1999) Accounting Research Journal , vol.12 , Issue.1 , pp. 72-88
    • Jantadej, P.1    Kent, P.2
  • 17
    • 4544387729 scopus 로고    scopus 로고
    • Don't treat us like dirt’: the fight against the coincineration of dangerous industrial waste in the outskirts of Coimbra
    • Matias, M. (2004), “‘Don't treat us like dirt’: the fight against the coincineration of dangerous industrial waste in the outskirts of Coimbra”, South European Society and Politics, Vol. 9 No. 2, pp. 132157.
    • (2004) South European Society and Politics , vol.9 , Issue.2 , pp. 132-157
    • Matias, M.1
  • 18
    • 84986059245 scopus 로고    scopus 로고
    • Exploring the reliability of social and environmental disclosures content analysis
    • Milne, M.J. and Adler, R.W. (1999), “Exploring the reliability of social and environmental disclosures content analysis”, Accounting, Auditing & Accountability Journal, Vol. 12 No. 2, pp. 237256.
    • (1999) Accounting, Auditing & Accountability Journal , vol.12 , Issue.2 , pp. 237-256
    • Milne, M.J.1    Adler, R.W.2
  • 19
    • 20444445129 scopus 로고    scopus 로고
    • Social reporting in the tobacco industry: all smoke and mirrors?
    • Moerman, L. and Van Der Laan, S. (2005), “Social reporting in the tobacco industry: all smoke and mirrors?”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 3, pp. 374389.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.3 , pp. 374-389
    • Moerman, L.1    Van Der Laan, S.2
  • 20
    • 0000905963 scopus 로고    scopus 로고
    • Managing public impressions: environmental disclosures in annual reports
    • Neu, D., Warsame, H. and Pedwell, K. (1998), “Managing public impressions: environmental disclosures in annual reports”, Accounting, Organizations and Society, Vol. 23 No. 3, pp. 265282.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.3 , pp. 265-282
    • Neu, D.1    Warsame, H.2    Pedwell, K.3
  • 21
    • 85044879523 scopus 로고    scopus 로고
    • Controvérsia científica e conflitos ambientais em Portugal: o caso da coincineração de resíduos industriais perigosos
    • Nunes, J.A. and Matias, M. (2003), “Controvérsia científica e conflitos ambientais em Portugal: o caso da coincineração de resíduos industriais perigosos”, Revista Crítica de Ciências Sociais, Vol. 65, pp. 129150.
    • (2003) Revista Crítica de Ciências Sociais , vol.65 , pp. 129-150
    • Nunes, J.A.1    Matias, M.2
  • 22
    • 84986132989 scopus 로고    scopus 로고
    • Environmental disclosures in the annual report: extending the applicability and predictive power of legitimacy theory
    • O'Donovan, G. (2002), “Environmental disclosures in the annual report: extending the applicability and predictive power of legitimacy theory”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 344371.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.3 , pp. 344-371
    • O'Donovan, G.1
  • 23
    • 20444433180 scopus 로고    scopus 로고
    • Costumer disclosures, impression management and the construction of legitimacy: corporate reports in the UK privatised water industry
    • Ogden, S. and Clarke, J. (2005), “Costumer disclosures, impression management and the construction of legitimacy: corporate reports in the UK privatised water industry”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 3, pp. 313345.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.3 , pp. 313-345
    • Ogden, S.1    Clarke, J.2
  • 24
    • 0001647340 scopus 로고
    • Intraindustry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory
    • Patten, D.M. (1992), “Intraindustry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory”, Accounting, Organizations and Society, Vol. 17 No. 5, pp. 471475.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.5 , pp. 471-475
    • Patten, D.M.1
  • 26
    • 84993083129 scopus 로고    scopus 로고
    • Environmental disclosure in annual reports: a legitimacy theory perspective
    • Savage, A., Gilbert, E., Rowlands, J. and Cataldo, A.J. (2001), “Environmental disclosure in annual reports: a legitimacy theory perspective”, SA Journal of Accounting Research, Vol. 15 No. 2, pp. 1948.
    • (2001) SA Journal of Accounting Research , vol.15 , Issue.2 , pp. 19-48
    • Savage, A.1    Gilbert, E.2    Rowlands, J.3    Cataldo, A.J.4
  • 27
    • 84992962196 scopus 로고
    • Managing legitimacy: strategic and institutional approaches
    • Suchman, M.C. (1995), “Managing legitimacy: strategic and institutional approaches”, Academy of Management Review, Vol. 20 No. 3, pp. 571610.
    • (1995) Academy of Management Review , vol.20 , Issue.3 , pp. 571-610
    • Suchman, M.C.1
  • 28
    • 84986132981 scopus 로고    scopus 로고
    • Methodological issues: reflections on quantification in corporate social reporting content analysis
    • Unerman, J. (2000), “Methodological issues: reflections on quantification in corporate social reporting content analysis”, Accounting, Auditing & Accountability Journal, Vol. 13 No. 5, pp. 667680.
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , Issue.5 , pp. 667-680
    • Unerman, J.1
  • 29
    • 0031161495 scopus 로고    scopus 로고
    • Environmental disclosures and public policy pressure
    • Walden, W.D. and Schwartz, B.N. (1997), “Environmental disclosures and public policy pressure”, Journal of Accounting and Public Policy, Vol. 16 No. 2, pp. 125154.
    • (1997) Journal of Accounting and Public Policy , vol.16 , Issue.2 , pp. 125-154
    • Walden, W.D.1    Schwartz, B.N.2
  • 30
    • 1542745500 scopus 로고    scopus 로고
    • Responding to ‘discrediting’ events: annual report disclosure responses to environmental fines
    • Warsame, H., Neu, D. and Simmons, C.V. (2002), “Responding to ‘discrediting’ events: annual report disclosure responses to environmental fines”, Accounting and the Public Interest, Vol. 2, pp. 2240.
    • (2002) Accounting and the Public Interest , vol.2 , pp. 22-40
    • Warsame, H.1    Neu, D.2    Simmons, C.V.3
  • 31
    • 84874145681 scopus 로고
    • Comparison of social responsibility information disclosure media used by Canadian firms
    • Zéghal, D. and Ahmed, S.A. (1990), “Comparison of social responsibility information disclosure media used by Canadian firms”, Accounting, Auditing & Accountability Journal, Vol. 3 No. 1, pp. 3853.
    • (1990) Accounting, Auditing & Accountability Journal , vol.3 , Issue.1 , pp. 38-53
    • Zéghal, D.1    Ahmed, S.A.2
  • 32
    • 0036638319 scopus 로고    scopus 로고
    • Beyond survival: achieving new venture growth by building legitimacy
    • Zimmerman, M.A. and Zeitz, G.J. (2002), “Beyond survival: achieving new venture growth by building legitimacy”, Academy of Management Review, Vol. 27 No. 3, pp. 414431.
    • (2002) Academy of Management Review , vol.27 , Issue.3 , pp. 414-431
    • Zimmerman, M.A.1    Zeitz, G.J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.