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Title: Determinants of Sustainability Reporting: An Analysis of Corporations in Anglo Economies
Contributor(s): Ahulu, Helena Koteikor (author); Kotey, Bernice A  (author)
Publication Date: 2011
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Abstract: 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.
Publication Type: Journal Article
Source of Publication: The International Journal of Environmental, Cultural, Economic and Social Sustainability, 7(2), p. 271-286
Publisher: Common Ground Research Networks
Place of Publication: United States of America
ISSN: 1832-2077
Fields of Research (FoR) 2008: 150106 Sustainability Accounting and Reporting
Socio-Economic Objective (SEO) 2008: 960609 Sustainability Indicators
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
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Appears in Collections:Journal Article

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