Forces and Theories Underlying Management Response in Business Reporting for Improved Sustainability Disclosure

Authors

  • Elizabeth D. Capener San José State University
  • Maria L. Bullen San José State University
  • Gregory S. Kordecki Clayton State University

DOI:

https://doi.org/10.33423/jabe.v19i12.781

Keywords:

Business, Economics, Finance, Management, Ethics, Sustainability

Abstract

Management response to catastrophic events can vary significantly from stated company policy on environmental reporting. This paper explores management’s response under two theories: (1) as an aspect of legitimacy, adapting activity to changing perceptions, and (2) as an aspect of stakeholder interest, looking to the needs of several groups. The paper concludes that forces beyond the general social, legal, and accounting are required to develop appropriate disclosure, and argues for increased ethical and governance force in establishing disclosure helpful to standard setters, regulators, auditors, the general public, and all users of company financial and non-financial information.

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Published

2017-12-30

How to Cite

Capener, E. D., Bullen, M. L., & Kordecki, G. S. (2017). Forces and Theories Underlying Management Response in Business Reporting for Improved Sustainability Disclosure. Journal of Applied Business and Economics, 19(12). https://doi.org/10.33423/jabe.v19i12.781

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Section

Articles