Loughborough University
Leicestershire, UK
LE11 3TU
+44 (0)1509 263171
Loughborough University

Loughborough University Institutional Repository

Please use this identifier to cite or link to this item: https://dspace.lboro.ac.uk/2134/19629

Title: CSR disclosure in response to major airline accidents: a legitimacy-based exploration.
Authors: Vourvachis, Petros
Woodward, Therese
Woodward, David G.
Patten, Dennis M.
Keywords: CSR disclosure
Content analysis
Legitimacy theory
Aviation accidents
Issue Date: 2016
Publisher: © Emerald Group Publishing Limited
Citation: VOURVACHIS, P. ... et al., 2016. CSR disclosure in response to major airline accidents: a legitimacy-based exploration. Sustainability Accounting, Management and Policy Journal, 7 (1), pp. 26-43.
Abstract: Purpose – The purpose of this paper is to contribute to the literature investigating disclosure reactions to legitimacy threats by analyzing the corporate social responsibility (CSR) disclosure reactions to catastrophic accidents suffered by major airlines. Design/methodology/approach – The authors use content analysis to examine changes in annual report disclosure in response to four separate airline disasters. The authors adopt two classification schemes and two measurement approaches to explore these changes. Findings – The authors find that for three events the organizations appear to have responded with considerable increases in CSR disclosure that are consistent with attempts of legitimation. For one of the events examined, the authors find no disclosure response and suggest that this could be due to the company’s unwillingness to accept responsibility. Research limitations/implications – The study’s focus on major airlines that have suffered an accident with available annual reports in English meant that other companies had to be excluded from the analysis. Practical implications – The findings demonstrate the use of the annual report as a legitimation tool and further highlight the need for greater transparency and comparability across publications. Originality/value – The paper adds to the scarce literature examining corporate disclosure reactions following threats to their social legitimacy.
Description: This paper is embargoed until March 2018.
Version: Accepted for publication
URI: https://dspace.lboro.ac.uk/2134/19629
Publisher Link: http://www.emeraldgrouppublishing.com/sampj.htm
ISSN: 2040-8021
Appears in Collections:Closed Access (Business School)

Files associated with this item:

File Description SizeFormat
Aviation Paper Revision 2_dp.pdfAccepted version109.02 kBAdobe PDFView/Open

 

SFX Query

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.