TY - JOUR
T1 - Climate change accounting and the Australian mining industry
T2 - Exploring the links between corporate disclosure and the generation of legitimacy
AU - Pellegrino, Catherine
AU - Lodhia, Sumit
PY - 2012/11
Y1 - 2012/11
N2 - This paper explores how disclosure is used by key bodies in the Australian mining industry as a means to respond to climate change and ensure their social licence to operate. The study utilises a legitimacy theory framework and a multi-case analysis to examine the environmental disclosure practices via a variety of media of two companies and two industry bodies within Australia's mining industry. It is revealed that a combination of legitimising strategies is undertaken by key bodies in the Australian mining industry, however to differing degrees depending on the organisation. There is also support for the notion that different media plays a critical role in facilitating the legitimacy seeking behaviours of the companies and industry bodies. This study extends existing literature on legitimacy theory by highlighting the value of utilising this perspective to explore contemporary phenomena such as corporate responses to climate change. The findings of this study have practical significance as they are expected to have important policy ramifications. One of the differentiating features of this paper, compared to prior studies utilising a legitimacy theory framework, is the examination of legitimising disclosure strategies at an industry level, which complements a company level analysis. Moreover, variations in legitimising disclosure strategies and communication media employed may be due to their focus on differing conferring publics and stakeholder groups.
AB - This paper explores how disclosure is used by key bodies in the Australian mining industry as a means to respond to climate change and ensure their social licence to operate. The study utilises a legitimacy theory framework and a multi-case analysis to examine the environmental disclosure practices via a variety of media of two companies and two industry bodies within Australia's mining industry. It is revealed that a combination of legitimising strategies is undertaken by key bodies in the Australian mining industry, however to differing degrees depending on the organisation. There is also support for the notion that different media plays a critical role in facilitating the legitimacy seeking behaviours of the companies and industry bodies. This study extends existing literature on legitimacy theory by highlighting the value of utilising this perspective to explore contemporary phenomena such as corporate responses to climate change. The findings of this study have practical significance as they are expected to have important policy ramifications. One of the differentiating features of this paper, compared to prior studies utilising a legitimacy theory framework, is the examination of legitimising disclosure strategies at an industry level, which complements a company level analysis. Moreover, variations in legitimising disclosure strategies and communication media employed may be due to their focus on differing conferring publics and stakeholder groups.
KW - Australian mining industry
KW - Carbon/greenhouse gas emissions
KW - Climate change
KW - Corporate disclosure strategies
KW - Emissions trading scheme
KW - Legitimacy theory
KW - Media
UR - http://www.scopus.com/inward/record.url?scp=84865002143&partnerID=8YFLogxK
U2 - 10.1016/j.jclepro.2012.02.022
DO - 10.1016/j.jclepro.2012.02.022
M3 - Article
SN - 0959-6526
VL - 36
SP - 68
EP - 82
JO - Journal of Cleaner Production
JF - Journal of Cleaner Production
ER -