Definition
Suchman (1995, p. 574) considers that “Legitimacy is a generalized perception or assumption that the actions of an entity are desirable, proper, or appropriate within some socially constructed system of norms, values, beliefs, and definitions.”
In our conception, legitimacy theory has the role of explaining the behavior of organizations in implementing and developing voluntary social and environmental disclosure of information in order to fulfill their social contract that enables the recognition of their objectives and the survival in a jumpy and turbulent environment.
Social perceptions of the organization’s activities are reported in accordance with the expectations of society. In the situation when the organization’s activities do not respect social and moral values, the organization is severely sanctioned by society; these...
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Schiopoiu Burlea, A., Popa, I. (2013). Legitimacy Theory. In: Idowu, S.O., Capaldi, N., Zu, L., Gupta, A.D. (eds) Encyclopedia of Corporate Social Responsibility. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-28036-8_471
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