• No results found

De uitkomsten uit dit onderzoek zouden gebruikt kunnen worden voor nader onderzoek. De toelichtingen over carbon footprint is bij de grote beursgenoteerde bedrijven niet significant meer dan bij de middelgrote en kleine beursgenoteerde bedrijven. In een vervolgonderzoek zou de steekproef verbreed kunnen worden door de sustainability rapporten mee te nemen in de analyse, om zo ook een ander communicatie-kanaal over CSR mee te nemen. Het coderen van zinnen neemt veel tijd in beslag en is enigszins subjectief. Voor een vervolgonderzoek is het een suggestie om met meerdere onderzoekers het onderzoek uit te voeren, zodat meerdere onderzoekers de zinnen kunnen analyseren. Verder zou in een vervolgonderzoek het onderzoek uitgebreid kunnen worden door middel van interviews met de sustainability managers, om zo directe informatie te verkrijgen over de acties en intenties van het bedrijf zelf betreffende de verschillende legitimacy strategieën. In dit onderzoek is gebruik gemaakt van de framework van Hrasky (2011) om de aard van de toelichtingen vast te kunnen stellen. Het framework is ontwikkeld door Hrasky (2011) om voor de top 50 beursgenoteerde bedrijven in Australië de aard van de toelichtingen vast te kunnen stellen. In een vervolgonderzoek zou men een eigen framework kunnen ontwikkelen om zo de aard van de toelichtingen beter vast te kunnen stellen. In dit onderzoek zijn jaarverslagen van twee jaren met elkaar vergelijken, namelijk 2007 met 2013. Het jaar 2007 was het jaar vlak voordat de kredietcrisis begon. In een vervolgonderzoek zouden meerdere jaren, bijvoorbeeld 2007 tot en met 2013, met elkaar kunnen vergeleken kunnen worden om zo een beter beeld van de ontwikkeling van de legitimacy strategieën van beursgenoteerde bedrijven in Nederland te krijgen.

Literatuur

Abbott W., Monsen J. (1979), “On the Measurement of Corporate Social Responsibility: Self- Reported Disclosure as a Method of Measuring Corporate Social Involvement”, Academy of Management, Vol. 22, No. 3.

Bouteligier, S. (2009), “Conceptualizing global environmental consultancy firms as actors in global environmental governance”, paper presented at the 2009 Amsterdam Conference on the Human Dimensions of Global Environmental Change, 2-4 December, Amsterdam.

Clarkson, M.B.E. (1995), “A stakeholder framework for analyzing and evaluating corporate social performance”, Academy of Management Review, Vol. 20, No. 1, pp. 92-117.

Deegan, C. and Rankin, M. (1996), “Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms successfully prosecuted by the Environmental Protection Authority”, Accounting, Auditing & Accountability Journal, Vol. 9 No. 2, pp. 52-69. Deegan, C., Rankin, M. and Tobin

Deegan, C., Rankin, M. and Voght, P. (2000), “Firms’ disclosure reactions to major social incidents: Australian evidence”, Accounting Forum, Vol. 24 No. 1, pp. 101-30. Deegan, C., Rankin, M. and Tobin, J. (2002), “An examination of the corporate social and

environmental disclosures of BHP from 1983-1997”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 312-43.

East, A. (2008), “What is a carbon footprint? An overview of definitions and methodologies”, Vegetable Industry Carbon footprinting Scoping Study Discussion Paper 1, Horticulture Australia Ltd, Sydney.

Ecofys (2014), Subsidies and costs of EU energy, European Commission.

Elkington, J. (1998), Cannibals with Forks: The Triple Bottom Line of 21st Century Businesses, Capstone, Oxford.

Elsbach, K., (1994) "Managing organisational legitimacy in the Califomia cattle industry: The construction and effectiveness of verbal accounts", Administrative Science Quarterly, Vol.39, No.l, pp.57-89.

Ernest & Young (2002), Corporate Social Responsibility – A Survey of Global Companies, Ernst & Young, Sydney.

Flick, U. (2006), ‘An Introduction to Qualitative Research’ Sage; London.

Freeman, R.E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.

Gray, R., Kouhy, R., and Lavers, S. (1995a), ‘Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure’, Accounting, Auditing & Accountability Journal, 8 (2), 42-77.

Gray R., D. Owen, and K. Maunders 1988 “Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract”, Accounting, Auditing and Accountability Journal, 1(1), pp. 6-20.

Gibson, K. and O’Donovan, G. (2007), “Corporate governance and environmental reporting: An Australian study”, Corporate Governance: An International Review, Vol. 15 No. 5, pp. 944-56.

Grunig , J . E . and Grunig , L . A . ( 1998 ) ‘ The relationship between public relations and marketing in excellent organizations: evidence from the IABC study ’ , Journal of Marketing Communications , 4 , 141 – 162.

Gray, R., Owen, D., and Adams, C. (1996), ‘Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting, London: Prentice-Hall. Guthrie, J., Petty, R., Yongvanich, K. and Ricceri, F. (2004), “Using content analysis as a research

method to inquire into intellectual capital reporting”, Journal of Intellectual Capital, Vol. 5 No. 2, pp. 282-93.

Healy, P.M., K.G. Palepu, (2001), Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature, Journal of Accounting and Economics

Hopwood, A. (2009), “Accounting and the environment”, Accounting, Organizations and Society, Vol. 34 Nos 3/4, pp. 433-9.

Hrasky, S. (2011), “Carbon footprints and legitimation strategies: symbolism or action?,” Accounting Auditing & Accountability Journal, 15, 174-198.

Hybels, R. C. (1995) “On Legitimacy, Legitimation, and Organizations: A Critical Review and Integrative Theoretical Model”, Academy of Management Journal, Special Issue: Best Papers Proceedings, 1995, pp. 241 - 245.

KPMG (2013), The KPMG Survey of Corporate Responsibility Reporting 2013, KPMG International, Amsterdam.

Krippendorff, K., (2004), Content Analysis: An Introduction to Its Methodology, second edition, Londen Sage publications,

Lash, J. and Wellington, F. (2007), “Competitive advantage on a warming planet”, Harvard Business Review, March, pp. 2-11.

Lindblom, C.K (1994), “The implications of organizational legitimacy for corporate social performance and disclosure”, Critical Perspectives on Accounting Conference, New York, NY.

Mitchell, R., B. Agle, and D. Wood. 1997. Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review 22, no. 4: 853–96.

Murray, K. B., & Montanari, J. R. (1986). Strategic management of the socially responsible firm: Integrating management and marketing theory. Academy of Management Review, 11(4), 815−827.

O’Donovan, G. (2002), “Environmental disclosures in the annual report”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 344-71.

Patten, D. (1992), “Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory”, Accounting, Organizations and Society, Vol. 17 No. 5, pp. 471-5.

Post , J . E . , Preston , L . E . and Sachs , S . ( 2002 ) Redefining the Corporation: Stakeholder Management and Organizational Wealth , Stanford University Press, Stanford, CA . Sprengel, D. and Busch, T. (2011), “Stakeholder engagement and environmental strategy – the

case of climate change”, Business Strategy and the Environment, Vol. 20 No. 6, pp. 351. Simpson, G., and T. Kohers. 2002. The link between corporate social and financial performance:

Evidence from the banking industry. Journal of Business Ethics 35: 97–109.

Sturdivant, F., and J. Ginter. 1977. Corporate social responsiveness, management attitudes and economic performance. California Management Review XIX, no. 3: 30–9.

Suchman, M., (1995) "Managing Legitimacy: Strategic and Institutional Approaches", Academy of Management Review, Vol.20, No. 3, pp.57l-610.

Sweeney, L. and Coughlan, J. (2008). Do different industries report corporate social responsibility differently? An investigation through the lens of stakeholder theory. Journal of Marketing Communications, 14, pp. 113– 124.

Unerman, J. (2008), “Strategic reputation risk management and corporate social responsibility reporting”, Accounting, Auditing & Accountability Journal, Vol. 21 No. 3, pp. 362-4. Wartick, Steven L. and Mahon, John F. (1994), “Toward a definition of the Corporate Issue

Construct”, Business & Society, Vol. 33, No.3. pp.293-311.

Weinhofer, G. and Hoffmann, D. (2010), “Mitigating climate change – how do corporate strategies differ”, Business Strategy and the Environment, Vol. 19 No. 2, pp. 77-89. Wiedmann, T. and Minx, J. (2008). A Definition of carbon footprint. In: C. C. Pertsova, Ecological

Economics Research Trends: Chapter 1, pp. 1-11, Nova Science Publishers, Hauppauge NY, USA.

Zimmerman, M. and Zeitz, G. (2002), “Beyond survival: achieving new venture growth by building legitimacy”, Academy of Management Review, Vol. 27 No. 3, pp. 414-31.