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Climate change accounting and the Australian mining industry: Exploring the links between corporate disclosure and the generation of legitimacy

Pellegrino, Catherine; Lodhia, Sumit


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]

CollectionsANU Research Publications
Date published: 2012
Type: Journal article
Source: Journal of Cleaner Production
DOI: 10.1016/j.jclepro.2012.02.022


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