Multi-theoretical perspective of corporate environmental reporting: a literature review

Abstract

The purpose of this paper is to analyze the different theoretical perspectives used in the study of Corporate Environmental Reporting (CER) so as to present the areas of overlap that would support the case for a multi-theoretical approach. It responds to researcher’s quest to find a theoretical framework that can be used to adequately explain and predict CER behaviour so as to establish ways in which CER can attain high quality. This paper employs a critical analysis of literature. Early years of CER studies tended to herd around specific theories, but recent times have seen advocacies for a multi-theoretical approach. The paper argues that researchers need to carefully reflect on the theoretical motivation and methodologies they use to make claims about CER behaviour especially where such claims aim at improving the practice of CER, making a contribution to policy making, and contributing to the good of the wider society.