CSR and Legitimacy Theory in Corporate Reporting

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Marrewijk (2003) demonstrates concept of social responsibility (CSR), also known as corporate citizenship, which is mainly about corporation’s initiatives to take responsibility for company’s activities that impact environment and social wellbeing in order to obtain sustainability. According to Deegan et al (2002), legitimacy theory is an approved theory that would be used in the practice of corporate social reporting because it based on the notion of social contract and on the assumption that governance mechanism would adapt the strategy showing that the corporation is trying to comply with society’s expectation. Apple’s Environmental Responsibility Report (2014), it discloses the carbon emissions of the facilities and the footprint of supply

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