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JOURNAL OF APPLIED BUSINESS AND ECONOMICS
Forces and Theories Underlying Management Response in Business Reporting for Improved Sustainability Disclosure
Author(s): Elizabeth D. Capener, Maria L. Bullen, Gregory S. Kordecki
Citation: Elizabeth D. Capener, Maria L. Bullen, Gregory S. Kordecki, (2017) "Forces and Theories Underlying Management Response in Business Reporting for Improved Sustainability Disclosure," Journal of Applied Business and Economics, Vol. 19, Iss.12, pp. 9-23
Article Type: Research paper
Publisher: North American Business Press
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.
