Climate change accounting and the Australian mining industry: Exploring the links between corporate disclosure and the generation of legitimacy
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...[Show more]
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|Source:||Journal of Cleaner Production|
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