ENVIRONMENTAL REPORTING ON THE INTERNET BY AMERICA'S TOXIC 100: LEGITIMACY AND SELF-PRESENTATION

Charles H. Cho (1) , Robin W. Roberts (2)

1 John Molson School of Business
2 Accounting University of Central Florida

This study uses Goffman's self-presentation theory to examine corporate website environmental disclosures from an organizational legitimacy perspective. We argue that corporations use Internet environmental disclosure to project a more socially acceptable environmental management approach to public stakeholders. We argue further that this disclosure activity is often de-coupled from their actual environmental performance. To test these conjectures, we refine and employ a comprehensive disclosure evaluation metric to assess both the content and the presentation of these types of disclosures and utilize a firm's America's Toxic 100 toxic score - a newly developed measure based on the US Environmental Protection Agency's toxics release inventory (TRI) data, to proxy for environmental performance. Based on empirical tests of four size-matched samples, our findings support our conjectures, showing that worse environmental performers provide more extensive disclosure in terms of content and website presentation.

Mots clés: Website environmental disclosure; legitimacy; self-presentation; Goffman

Domaines: Gestion et management

Charles H. Cho, Robin W. Roberts. ENVIRONMENTAL REPORTING ON THE INTERNET BY AMERICA'S TOXIC 100: LEGITIMACY AND SELF-PRESENTATION. LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom. ⟨halshs-00522478⟩