The Australian Mining Industry'S Sustainability Reporting: An Examination of Legitimation Strategies

Presented to The 4th Asia Pacific Interdisciplinary Research in Accounting Conference, 4-6 July 2004, Singapore

31 Pages Posted: 17 Mar 2009

See all articles by Kittiya Yongvanich

Kittiya Yongvanich

Ramkhamhaeng University

James Guthrie

Macquarie University - Department of Accounting and Finance; University Of Bologna - Department of Management; Macquarie University, Macquarie Business School

Date Written: July 4, 2004

Abstract

Recently there has been increased interest in sustainable development and sustainability reporting. This study conducts content analysis to examine, ex post, whether the sample companies' voluntary sustainability reporting within their annual reports represents attempts to gain, maintain or repair legitimacy. It brings a new approach to analysing corporate disclosure and provides a strong case for employing legitimacy theory in explaining corporate disclosure. The analysis shows that the strategy of changing the perception of the "relevant publics" and the strategy of manipulating perception by deflecting attention from the issues of concern were adopted to a similar extent and more so than the other two legitimation strategies. The strategy of educating and informing its "relevant publics" about (actual) changes in an organisation's performance and activities was also adopted but not as frequently as those two strategies. The strategy of changing external expectations of an organisation's performance was adopted the least.

Keywords: Legitimacy theory, sustainability reporting, Australian mining industry

JEL Classification: M4, M41, M42, M49

Suggested Citation

Yongvanich, Kittiya and Guthrie, James, The Australian Mining Industry'S Sustainability Reporting: An Examination of Legitimation Strategies (July 4, 2004). Presented to The 4th Asia Pacific Interdisciplinary Research in Accounting Conference, 4-6 July 2004, Singapore, Available at SSRN: https://ssrn.com/abstract=1361374

Kittiya Yongvanich

Ramkhamhaeng University ( email )

RU Printing Press Bldg., 7th floor
Ramkhamhaeng Road
Huamark, Bangkapi, Bangkok, 10240
Thailand

James Guthrie (Contact Author)

Macquarie University - Department of Accounting and Finance ( email )

Sydney - NSW, 2109
Australia

University Of Bologna - Department of Management ( email )

P.Le Vittoria 15
Forli', 47121
Italy
+39-0543-374-621 (Phone)

Macquarie University, Macquarie Business School ( email )

New South Wales 2109
Australia

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