Artikel
Corporate social responsibility reporting by South African mining companies: Evidence of legitimacy theory
This paper offers evidence on the relevance of legitimacy theory for explaining changes in the frequency of corporate social responsibility (CSR) disclosures by South African platinum mining companies following violent strike action during 2012 at Marikana. The results show that all of the South African platinum mining companies provide additional information dealing specifically with the strike taking place at Marikana. This is more pronounced for the company directly involved in the incident. The research also finds evidence of a reaction to the social event by other companies in the South African Platinum Industry which alter the nature and extent of general CSR disclosures to maintain legitimacy. In this way, the study offers evidence in support of the relevance of legitimacy theory for explaining changes in CSR reporting. The findings of this study complement existing research which has ignored the South African market. Although there has been some work on legitimacy theory in the context of environmental disclosure by South African companies, the study is the first to examine a significant social event using legitimacy theory as the frame of reference.
- Language
-
Englisch
- Bibliographic citation
-
Journal: South African Journal of Business Management ; ISSN: 2078-5976 ; Volume: 48 ; Year: 2017 ; Issue: 1 ; Pages: 23-34 ; Cape Town: African Online Scientific Information Systems (AOSIS)
- Classification
-
Management
- Event
-
Geistige Schöpfung
- (who)
-
Dube, S.
Maroun, W.
- Event
-
Veröffentlichung
- (who)
-
African Online Scientific Information Systems (AOSIS)
- (where)
-
Cape Town
- (when)
-
2017
- DOI
-
doi:10.4102/sajbm.v48i1.17
- Handle
- Last update
-
02.06.2025, 10:27 AM CEST
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Dube, S.
- Maroun, W.
- African Online Scientific Information Systems (AOSIS)
Time of origin
- 2017
Other Objects (12)
Reporting by Non-Listed Companies on Corporate Social Responsibility
Biosecurity – Freedom, Responsibility, and Legitimacy of Research
Strategy disclosures by listed financial services companies: Signalling theory, legitimacy theory and South African integrated reporting practices
Affiliated Mining and Sales Companies
The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam
Encompassing non-financial reporting in a coercive framework for enhancing social responsibility: Romanian listed companies' case
Product footprint reporting for chemical companies
Research on Corporate Social Responsibility Reporting
Corporate social responsibility reporting in China
Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange
CO2 offsetting companies as consumer responsibility innovation
Social Responsibility of Companies in Contemporary Business
Reporting by Non-Listed Companies on Corporate Social Responsibility
Biosecurity – Freedom, Responsibility, and Legitimacy of Research
Strategy disclosures by listed financial services companies: Signalling theory, legitimacy theory and South African integrated reporting practices
Affiliated Mining and Sales Companies
The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam
Encompassing non-financial reporting in a coercive framework for enhancing social responsibility: Romanian listed companies' case
Product footprint reporting for chemical companies
Research on Corporate Social Responsibility Reporting
Corporate social responsibility reporting in China
Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange
CO2 offsetting companies as consumer responsibility innovation
Social Responsibility of Companies in Contemporary Business
Reporting by Non-Listed Companies on Corporate Social Responsibility
Biosecurity – Freedom, Responsibility, and Legitimacy of Research
Strategy disclosures by listed financial services companies: Signalling theory, legitimacy theory and South African integrated reporting practices
Affiliated Mining and Sales Companies
The effect of corporate governance elements on corporate social responsibility reporting of listed companies in Vietnam
Encompassing non-financial reporting in a coercive framework for enhancing social responsibility: Romanian listed companies' case
Product footprint reporting for chemical companies
Research on Corporate Social Responsibility Reporting
Corporate social responsibility reporting in China
Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange
CO2 offsetting companies as consumer responsibility innovation