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Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/9512
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dc.contributor.authorAhulu, Helena Koteikoren
dc.contributor.authorKotey, Bernice Aen
dc.date.accessioned2012-02-21T18:49:00Z-
dc.date.issued2011-
dc.identifier.citationThe International Journal of Environmental, Cultural, Economic and Social Sustainability, 7(2), p. 271-286en
dc.identifier.issn1832-2077en
dc.identifier.urihttps://hdl.handle.net/1959.11/9512-
dc.description.abstractThe 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.en
dc.languageenen
dc.publisherCommon Ground Research Networksen
dc.relation.ispartofThe International Journal of Environmental, Cultural, Economic and Social Sustainabilityen
dc.titleDeterminants of Sustainability Reporting: An Analysis of Corporations in Anglo Economiesen
dc.typeJournal Articleen
dc.subject.keywordsSustainability Accounting and Reportingen
local.contributor.firstnameHelena Koteikoren
local.contributor.firstnameBernice Aen
local.subject.for2008150106 Sustainability Accounting and Reportingen
local.subject.seo2008960609 Sustainability Indicatorsen
local.profile.schoolAccounting and Financeen
local.profile.schoolUNE Business Schoolen
local.profile.emailhahulu2@une.edu.auen
local.profile.emailbkotey@une.edu.auen
local.output.categoryC1en
local.record.placeauen
local.record.institutionUniversity of New Englanden
local.identifier.epublicationsrecordune-20111130-134319en
local.publisher.placeUnited States of Americaen
local.format.startpage271en
local.format.endpage286en
local.peerreviewedYesen
local.identifier.volume7en
local.identifier.issue2en
local.title.subtitleAn Analysis of Corporations in Anglo Economiesen
local.contributor.lastnameAhuluen
local.contributor.lastnameKoteyen
dc.identifier.staffune-id:hahulu2en
dc.identifier.staffune-id:bkoteyen
local.profile.roleauthoren
local.profile.roleauthoren
local.identifier.unepublicationidune:9703en
dc.identifier.academiclevelAcademicen
dc.identifier.academiclevelAcademicen
local.title.maintitleDeterminants of Sustainability Reportingen
local.output.categorydescriptionC1 Refereed Article in a Scholarly Journalen
local.relation.urlhttp://ijs.cgpublisher.com/product/pub.41/prod.782en
local.search.authorAhulu, Helena Koteikoren
local.search.authorKotey, Bernice Aen
local.uneassociationUnknownen
local.year.published2011en
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