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1.

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2.

Gray, Rob, Owen, David, Adams, Carol A.: Accounting & accountability: changes and challenges in corporate social and environmental reporting. Financial Times/Prentice Hall, London (1996).

3.

Gray, Rob, Maunders, K. T., Owen, David: Corporate social reporting: accounting and accountability. Prentice-Hall, Englewood Cliffs (1987).

4.

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5.

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6.

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7.

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8.

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9.

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10.

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11.

McWilliams, A., Siegel, D.: Corporate Social Responsibility: Strategic Implications. Academy of Management Review. 26, 117–127 (2001). https://doi.org/10.5465/AMR.2001.4011987.

12.

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13.

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14.

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15.

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16.

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17.

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18.

Roberts, J.: The Manufacture of Corporate Social Responsibility: Constructing Corporate Sensibility. Organization. 10, 249–265 (2003). https://doi.org/10.1177/1350508403010002004.

19.

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20.

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21.

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22.

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23.

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24.

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25.

Bebbington, J., Kirk, E.A., Larrinaga, C.: The production of normativity: A comparison of reporting regimes in Spain and the UK. Accounting, Organizations and Society. 37, 78–94 (2012). https://doi.org/10.1016/j.aos.2012.01.001.

26.

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27.

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28.

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29.

Puxty, A.G.: Social Accounting as Immanent Legitimation: A Critique of a Technicist Ideology. Advances in Public Interest Accounting. 1,.

30.

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31.

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32.

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33.

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34.

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35.

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36.

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37.

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38.

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39.

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40.

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41.

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42.

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43.

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44.

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45.

Laufer, W.S.: Social Accountability and Corporate Greenwashing. Journal of Business Ethics. 43, 253–261 (2003). https://doi.org/10.1023/A:1022962719299.

46.

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47.

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48.

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49.

Suttipun, M., Stanton, P.: The Differences in Corporate Environmental Disclosures on Websites and in Annual Reports: A Case Study of Companies Listed in Thailand. International Journal of Business and Management. 7, (2012). https://doi.org/10.5539/ijbm.v7n14p18.

50.

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51.

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52.

Ball, A., Craig, R.: Using neo-institutionalism to advance social and environmental accounting. Critical Perspectives on Accounting. 21, 283–293 (2010). https://doi.org/10.1016/j.cpa.2009.11.006.

53.

Brown, N., Deegan, C.: The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research. 29, 21–41 (1998). https://doi.org/10.1080/00014788.1998.9729564.

54.

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55.

John Dowling and Jeffrey Pfeffer: Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review. 18, 122–136.

56.

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57.

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58.

Rahaman, A.S., Lawrence, S., Roper, J.: Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis? Critical Perspectives on Accounting. 15, 35–56 (2004). https://doi.org/10.1016/S1045-2354(03)00005-4.

59.

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60.

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61.

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62.

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63.

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64.

Soobaroyen, T., Ntim, C.G.: Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa. Accounting Forum. 37, 92–109 (2013). https://doi.org/10.1016/j.accfor.2013.04.002.

65.

Haynes, K., Fearfull, A.: Exploring ourselves: Exploiting and resisting gendered identities of women academics in accounting and management. Pacific Accounting Review. 20, 185–204 (2008). https://doi.org/10.1108/01140580810892508.

66.

Hoepner, A.G.F., Aguiar, T.R.S., Majithia, R.: The Level of Compliance with the International Code of Marketing of Breast-Milk Substitutes: Does it Matter to Stock Markets? Journal of Business Ethics. (2013). https://doi.org/10.1007/s10551-013-1625-2.

67.

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68.

Lee, B., Cassell, C.: Employee and social reporting as a war of position and the union learning representative initiative in the UK. Accounting Forum. 32, 276–287 (2008). https://doi.org/10.1016/j.accfor.2008.05.001.

69.

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70.

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71.

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72.

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73.

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74.

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77.

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78.

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79.

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86.

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