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http://dx.doi.org/10.13106/jafeb.2021.vol8.no8.0021

Corporate Reputation and Accountability of Corporate Environmental Responsibility: Theoretical Triangulation and Conflicting Accountabilities  

BUI, Minh Le (Faculty of Finance and Banking, Vietnam National University - University of Economics and Business)
Publication Information
The Journal of Asian Finance, Economics and Business / v.8, no.8, 2021 , pp. 21-28 More about this Journal
Abstract
The purpose of this study is twofold. First, this paper argues that a theoretical lens that can connect three crucial concepts is often missing when it comes to assessing the success or failure of corporate reputation in terms of corporate environmental responsibility. These three concepts include the legitimacy of environmental disclosure information, stakeholder interest in corporate environmental responsibility, and the relationship between corporate environmental practices and disclosure. The second purpose is to investigate the roles of transparency and systemic thinking in corporate environmental responsibility and disclosure that could help to connect the information from environmental disclosure to internal information in firms, thereby minimizing conflicting accountabilities and increasing stakeholder engagement in environmental disclosure. Rather than conducting an empirical study, the author has followed a theoretical examination of legitimacy, stakeholder, and stewardship theories. This study, thus, suggests the retention of many theories (e.g. legitimacy, stakeholder, and stewardship) to study and explain the relationship of corporate environmental practices, environmental disclosure, and corporate reputation.
Keywords
Corporate Environmental Responsibility; Accountability; Corporate Reputation; System Thinking;
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