Ahulu, Helena Koteikor

Kotey, Bernice A

2011

The paper argues that both legitimacy and stakeholder theories used together provide a better explanation of sustainability reporting among companies than one or the other theory used independently. Trends in financial and sustainability reporting by companies are discussed and the Global Reporting Index is justified as a preferred guideline for sustainability reporting. The two main theories (legitimacy and stakeholder), used in the literature to explain sustainability reporting among companies, are covered and their complementarity defended. A research proposal is described to test the contention that the two theories together explain better the sustainability reporting practices of companies than one or the other theory employed individually.

The International Journal of Environmental, Cultural, Economic and Social Sustainability, 7(2), p. 271-286

1832-2077

https://hdl.handle.net/1959.11/9512

Common Ground Research Networks

Determinants of Sustainability Reporting: An Analysis of Corporations in Anglo Economies

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