A Framework For The Integration Of Environmental Legitimacy, Accountability And Proactivity (ELAP)
This paper shows linkages between three conceptually distinct, but interrelated dimensions of corporate environmental behaviour, namely environmental legitimacy, environmental accountability and environmental proactivity, in a single framework. The framework takes a managerial perspective. It is developed with reference to prior studies, ranging from literature reviews to original research, on the determinants of corporate environmental actions and disclosures. The paper also discusses some of the measures used in the literature to proxy for the concepts in the framework.