List of Articles Legitimacy theory

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  1 - Voluntary Disclosure in Financial Reporting: A Review of Theories and Researches
  R. Royaee B. Banimahd
  This paper study theories of the voluntary disclosures and represent outcomes of the latest researches in thisregard. Our study is focused on value added reporting and environmental accounting theories and researches,since these disclosures have been increased in the la More

  This paper study theories of the voluntary disclosures and represent outcomes of the latest researches in thisregard. Our study is focused on value added reporting and environmental accounting theories and researches,since these disclosures have been increased in the last two decades.We explain the meaning and usage of the political economy theory,legitimacy theory,stackeholderstheory,decision usefulness approach and positive accounting theory in above subjects. Outcomes of thisstudy show that voluntary disclosure is not consistent and these disclosures are done for particular purpose. Manuscript profile
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  2 - A review of the factors of sustainability reporting systems with an economic development approach
  Saeed Anwar Khatibi
  10.30495/jscc.2023.1995440.2139
  In the last decade, the use of sustainability reporting as a tool for communicating and reporting on the performance of sustainability objectives by companies has led to a growing awareness of its value and development in the corporate world. Therefore, exploring this p More

  In the last decade, the use of sustainability reporting as a tool for communicating and reporting on the performance of sustainability objectives by companies has led to a growing awareness of its value and development in the corporate world. Therefore, exploring this phenomenon for a better understanding and identifying its characteristic elements is important. This study aims to systematically review the literature to establish the distinctive elements of sustainability reporting and provide a complete theoretical framework that allows the classification of the drivers that are crucial for adopting sustainability reporting. Through the analysis, we describe the characteristic elements of sustainability reporting in a homogeneous and concise summary. The drivers that result, may prove useful not only in the context of non-financial reporting but also in encouraging adequate economic-business reflections that may inspire new research trajectories for scholars field.Keywords: Legitimacy theory, Stakeholder theory, Institutional theory, non-financial information, Sustainability reporting, Institutional drivers. Manuscript profile