Legitimacy Theory and Environmental Accounting Reporting and Practice: A Review
South Asian Journal of Social Studies and Economics · pp. 17–28 · Published 7 Jan 2022
10.9734/sajsse/2022/v13i130345Abstract
In meeting the regulatory and ethical requirements of environmental accounting, reporting and practice among corporate organizations seem quite complex and challenging. Globally, management exerts much energy complying with environmental issues that affect salient societal requirements of pragmatic legitimacy and environmental accounting reporting and practice, yet the extent of this alignment remains uncertain. This study examined legitimacy theory and environmental accounting reporting and practices, adopting an exploratory research approach. The study resorted to using relevant materials from the field of accounting and finance. The study consulted and used journals, periodicals, and other documented material found to be appropriate and relevant to the study. Legitimacy theory was appropriately reviewed while other subsidiary theories of stakeholder theory and environmental information disclosure theory form part of the theoretical consideration. The study recommended that management of pollution sensitive companies should make environmental protection a priority and show good and quality character of adequate environmental disclosure and proper environmental accounting reporting and practice as expected by the stakeholders.
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