Measuring Legitimacy
| Abstract | As Oil Sands operators face increasing criticism within the global environmental debate, companies are using a range of global, regional and industry-basedmeasurement frameworks as a means of accounting for environmental impacts and responding to stakeholder pressure. Through examination of an Oil Sands study group, this preliminary study considers the practical role of measurement frameworks in demonstrating sustainability accountability, and ultimately as sources of legitimacy. But responsiveness to stakeholders is not even across frameworks. Those most tied to the economic performance and investor audiences have momentum. While frameworks based on investor demand may have significant power in swaying compliance, their selfreported measures contain little oversight and do little to move disclosures out of the PR suite | |||||||||
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Adele Santana (2012). Three Elements of Stakeholder Legitimacy. Journal of Business Ethics 105 (2):257-265.
Gabriel Eweje (2006). Environmental Costs and Responsibilities Resulting From Oil Exploitation in Developing Countries: The Case of the Niger Delta of Nigeria. Journal of Business Ethics 69 (1):27 - 56.
Robin W. Roberts (forthcoming). Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research. Journal of Business Ethics.
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