A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity

摘要: Abstract This paper identifies three conceptually distinct, but interrelated concepts regarding corporate environmental behaviour from the literature – legitimacy, accountability, and proactivity shows how they can be integrated into a single framework. is done in context where prior studies do not relate these to each other or place within meaningful context, nor integrate them The framework demonstrates an organisational journey towards achieving legitimacy endeavours. Environmental conditional upon public evaluation of performance reporting (environmental accountability), which turn, requires organisations invest management accounting systems stakeholder engagement proactivity). company, characteristics that influence constructs also propose research agenda based on this constitutes central concept framework, acknowledging improved promotes ultimate goal sustainability. suggests judicious reporting, two components results legitimacy. Furthermore, accountability enhanced by proactivity, comprising accounting, as well engagement. synthesis factors contribute framework's main contribution.