Csr Reporting as a Tool of Corporate Legitimacy
DOI:
https://doi.org/10.18559/y9j31m58Keywords:
Corporate Social Responsibility (CSR), ReportingAbstract
The principal aim of this article is to present the theory of legitimacy and its applications in CSR reporting. Legitimacy theory is used worldwide in scientific research in the field of accounting; however, is not yet well known in Poland. The first part of the article presents legitimacy theory against the background of systemically oriented theories. As indicated, legitimacy theory is the core of any systemic viewpoint of a company. The remainder of the article presents the definitions, forms and types of legitimacy, as well as the strategies for obtaining, maintaining and rebuilding lost legitimacy. In addition to the theoretical discussion, the article presents the results of some research on CSR reporting with regard to legitimacy theory.
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