附註:Editorial advisory board; Abstracts and keywords; Introduction; An examination of the corporate social and environmental disclosures of BHP from 1983-1997; Environmental disclosures in the annual report; Securing organizational legitimacy; Managerial perceptions of corporate social disclosure.
摘要:This article has been written to provide an overview of a particular theoreticalperspective that has been used to explain why managers might elect to publiclydisclose information about particular aspects of their social or environmentalperformance[1].