Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/slapped-the-relationship-between-slapp-suits-and-changed-esg-reporting-OSoZMAOGew
References (61)
-
C. Deegan, Michaela Rankin (1996)
Do Australian companies report environmental news objectively?: An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection AuthorityAccounting, Auditing & Accountability Journal, 9
-
Matthew Tilling, C. Tilt (2010)
The edge of legitimacy: voluntary social and environmental reporting in Rothmans' 1956 - 1999 annual reportsAccounting, Auditing & Accountability Journal, 23
-
Keith Hearit (1995)
“Mistakes were made”: Organizations, apologia, and crises of social legitimacyCommunication Studies, 46
-
G. Ogle (2010)
Anti‐SLAPP Law Reform in AustraliaReview of European Community and International Environmental Law, 19
-
R. Abrams (1989)
Strategic Lawsuits against Public Participation (SLAPP) AddressPace Environmental Law Review
-
J. Guthrie, L. Parker (1989)
Corporate Social Reporting: A Rebuttal of Legitimacy TheoryAccounting and Business Research, 19
-
Noel Brown, C. Deegan (1998)
The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theoryAccounting and Business Research, 29
-
S. Kaplan, Robert Ruland (1991)
Positive theory, rationality and accounting regulationCritical Perspectives on Accounting, 2
-
M. Milne, Dennis Patten (2002)
Securing organizational legitimacyAccounting, Auditing & Accountability Journal, 15
-
T. Wilmshurst, Geoffrey Frost (2000)
Corporate environmental reporting: A test of legitimacy theoryAccounting, Auditing & Accountability Journal, 13
-
A. Belkaoui, Philip Karpik (1989)
Determinants of the Corporate Decision to Disclose Social InformationAccounting, Auditing & Accountability Journal, 2
-
R. Gray, Reza Kouhy, Simon Lavers (1995)
Constructing a research database of social and environmental reporting by UK companiesAccounting, Auditing & Accountability Journal, 8
-
C. Norman (2010)
Anti‐SLAPP Legislation and Environmental Protection in the USA: An Overview of Direct and Indirect EffectsReview of European Community and International Environmental Law, 19
-
C. Deegan, Michaela Rankin, Peter Voght (2000)
Firms' Disclosure Reactions to Major Social Incidents: Australian EvidenceAccounting Forum, 24
-
Dennis Patten (1992)
INTRA-INDUSTRY ENVIRONMENTAL DISCLOSURES IN RESPONSE TO THE ALASKAN OIL SPILL: A NOTE ON..., 17
-
Sabine Einwiller, Craig Carroll, Kati Korn (2010)
Under What Conditions Do the News Media Influence Corporate Reputation? The Roles of Media Dependency and Need for OrientationCorporate Reputation Review, 12
-
A. Basalamah, Johnny Jermias (2005)
Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy?Gadjah Mada International Journal of Business, 7
-
F. Donson (2010)
Libel Cases and Public Debate – Some Reflections on whether Europe Should be Concerned about SLAPPsReview of European Community and International Environmental Law, 19
-
M. Neimark (1992)
The Hidden Dimensions of Annual Reports: Sixty Years of Social Conflict at General Motors -
Craig Carroll, M. McCombs (2003)
Agenda-setting Effects of Business News on the Public's Images and Opinions about Major CorporationsCorporate Reputation Review, 6
-
D. Owen (2008)
Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting researchAccounting, Auditing & Accountability Journal, 21
-
V. Beattie, S. Thomson (2007)
Lifting the lid on the use of content analysis to investigate intellectual capital disclosuresAccounting Forum, 31
-
D. Neu, Hussein Warsame, K. Pedwell (1998)
Managing Public Impressions: Environmental Disclosures in Annual ReportsAccounting Organizations and Society, 23
-
M. Milne, R. Adler (1999)
Exploring the reliability of social and environmental disclosures content analysisAccounting, Auditing & Accountability Journal, 12
-
Ronald Mitchell, Bradley Agle, D. Wood (1997)
Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really CountsAcademy of Management Review, 22
-
F. Donson (2000)
Legal intimidation: a SLAPP in the face of democracy -
G. Pring, Penelope Canan (1996)
Slapps : getting sued for speaking out -
P. Shapiro (2010)
SLAPPs: Intent or Content? Anti‐SLAPP Legislation Goes InternationalReview of European Community and International Environmental Law, 19
-
Nola Buhr (1998)
Environmental performance, legislation and annual report disclosure: the case of acid rain and FalconbridgeAccounting, Auditing & Accountability Journal, 11
-
Mark Suchman (1995)
Managing Legitimacy: Strategic and Institutional ApproachesAcademy of Management Review, 20
-
E. Rush, Andrea Nauze (2007)
Letting children be children: stopping the sexualisation of children in Australia -
B. Walters (2005)
Let the People SpeakCurrent Issues in Criminal Justice, 16
-
C. Tilt (2001)
The content and disclosure of Australian corporate environmental policiesAccounting, Auditing & Accountability Journal, 14
-
Paul DiMaggio, W. Powell (1983)
THE IRON CAGE REVISITED:The New Economic Sociology
-
R. Gray, D. Owen, K. Maunders (1988)
Corporate Social Reporting: Emerging Trends in Accountability and the Social ContractAccounting, Auditing & Accountability Journal, 1
-
M. Meijer, J. Kleinnijenhuis (2006)
Issue News and Corporate Reputation: Applying the Theories of Agenda Setting and Issue Ownership in the Field of Business CommunicationJournal of Communication, 56
-
Scott Cowen, Linda Ferreri, L. Parker (1987)
The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysisAccounting Organizations and Society, 12
-
George Harte, D. Owen (1991)
Environmental Disclosure in the Annual Reports of British Companies: A Research NoteAccounting, Auditing & Accountability Journal, 4
-
M. Branco, Teresa Eugénio, J. Ribeiro (2008)
Environmental disclosure in response to public perception of environmental threats: the case of co-incineration in PortugalJournal of Communication Management, 12
-
T. Hurley, J. Shogren (1997)
Environmental Conflicts and the SLAPPJournal of Environmental Economics and Management, 33
-
A. Hopwood (2009)
Accounting and the environmentAccounting Organizations and Society, 34
-
D. Campbell (2000)
Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports, 1969–1997Accounting Forum, 24
-
Jeffrey Unerman (2000)
Methodological issues ‐ Reflections on quantification in corporate social reporting content analysisAccounting, Auditing & Accountability Journal, 13
-
G. O’Donovan (2002)
Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theoryAccounting, Auditing & Accountability Journal, 15
-
J. Guthrie, Indra Abeysekera (2006)
Content Analysis of Social, Environmental Reporting: What is New?Research Methods & Methodology in Accounting eJournal
-
B. Martin, T. Gray (2005)
How to make defamation threats and actions backfire -
C. Deegan (2000)
Financial Accounting Theory -
Daniel Zéghal, Sadrudin Ahmed (1990)
Comparison of Social Responsibility Information Disclosure Media Used by Canadian FirmsAccounting, Auditing & Accountability Journal, 3
-
D. Hackston, M. Milne (1996)
Some determinants of social and environmental disclosures in New Zealand companiesAccounting, Auditing & Accountability Journal, 9
-
J. Guthrie, Richard Petty, Kittiya Yongvanich, Federica Ricceri (2004)
Using content analysis as a research method to inquire into intellectual capital reportingJournal of Intellectual Capital, 5
-
S. Williams, Carol-Anne Pei (1999)
Corporate social disclosures by listed companies on their web sites: an international comparisonThe International Journal of Accounting, 34
-
R. Hines (1988)
Financial accounting: In communicating reality, we construct realityAccounting Organizations and Society, 13
-
R. Gray, Reza Kouhy, Simon Lavers (1995)
Corporate social and environmental reportingAccounting, Auditing & Accountability Journal, 8
-
C. Roberts (1991)
Environmental Disclosures: A Note on Reporting Practices in Mainland EuropeAccounting, Auditing & Accountability Journal, 4
-
Penelope Canan, G. Pring (1988)
STUDYING STRATEGIC LAWSUITS AGAINST PUBLIC PARTICIPATION: MIXING QUANTITATIVE AND QUALITATIVE APPROACHESLaw & Society Review, 22
-
J. Guthrie, L. Parker (1990)
Corporate social disclosure practice: a comparative international analysisAdvances in Public Interest Accounting, 3
-
C. Adams, Geoffrey Frost (2006)
The internet and change in corporate stakeholder engagement and communication strategies on social and environmental performanceJournal of Accounting & Organizational Change, 2
-
D. Murphy, Dianne McGrath (2013)
ESG reporting – class actions, deterrence, and avoidanceSustainability Accounting, Management and Policy Journal, 4
-
D. Campbell, B. Craven, Philip Shrives (2003)
Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacyAccounting, Auditing & Accountability Journal, 16
-
C. Deegan, Benedict Gordon (1996)
A Study of the Environmental Disclosure Practices of Australian CorporationsAccounting and Business Research, 26
-
T. Anthony (2009)
Quantum of strategic litigation — quashing public participationAustralian Journal of Human Rights, 14
- Publisher
- Emerald Publishing
- Copyright
- Copyright © Emerald Group Publishing Limited
- ISSN
- 2040-8021
- DOI
- 10.1108/SAMPJ-12-2014-0084
- Publisher site
- See Article on Publisher Site
Abstract
Purpose – This paper aims to explore any potential link between the corporate issue of a Strategic Lawsuit Against Public Participation (SLAPP) with a changed environmental, social and governance (ESG) reporting focus as part of a complementary communicative legitimation strategy. Design/methodology/approach – A longitudinal content analysis of the annual reports of three sample Australian corporations was undertaken, measuring changes in ESG disclosure levels and disclosure focus around the time a SLAPP was issued by each sample firm. Findings – This paper provides support for the contention that both the number of ESG disclosures and the type of ESG disclosures changed after the sample firms issued SLAPPs. Research limitations/implications – A number of limitations are identified within the paper, including difficulties identifying when SLAPPs are initiated. Originality/value – To the authors’ knowledge, this is the first investigation of the relationship between SLAPPs and ESG reporting, and this study helps open up a new area of research into how ESG reporting is used by corporations in a strategic manner.
Journal
Sustainability Accounting Management and Policy Journal – Emerald Publishing
Published: Mar 7, 2016