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Lookup NU author(s): Professor David Campbell
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Environmental disclosures were recorded from the annual reports of a sample of ten UK FTSE 100 companies in five sectors between 1974 and 2000. ‘Environmental sensitivity’ was employed as a proxy for corporate vulnerability to environmental concern, and intra- and intersectoral differences were tested for in the belief that difference in industry response will signify differing perceptions on the need to provide voluntary disclosure and hence restore or maintain legitimacy. Intrasectoral agreement at given points in time were also taken to be evidence for legitimacy theory in that more than one company in a sector perceived a need to change disclosure behaviour at the same time. Legitimacy theory as an explicator for variability in environmental disclosure is indicated.
Author(s): Campbell DJ
Publication type: Article
Publication status: Published
Journal: Business Strategy and the Environment
Year: 2003
Volume: 12
Issue: 6
Pages: 357-371
ISSN (print): 0964-4733
ISSN (electronic): 1099-0836
Publisher: John Wiley & Sons Ltd.
URL: http://dx.doi.org/10.1002/bse.375
DOI: 10.1002/bse.375
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