合法性
合法化
环境报告
样品(材料)
环境质量
环境保护主义
政治学
业务
会计
环境资源管理
环境科学
法学
政治
色谱法
化学
作者
Walter Aerts,Denis Cormier
标识
DOI:10.1016/j.aos.2008.02.005
摘要
Using a direct measure of environmental legitimacy, we explore the impact of annual report environmental disclosures and environmental press releases as legitimation tools. The sample comprises North American firms (Canada and the United States). The results obtained show that environmental legitimacy is significantly and positively affected by the quality of the economic-based segments of annual report environmental disclosures and by reactive environmental press releases, but not by proactive press releases. Moreover, our results suggest that negative media legitimacy is a driver of environmental press releases but not of annual report environmental disclosures.
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