The Representation Of The Corporate Social Decisions And...

4.2 Legitimacy Theory The corporates were suggested by Hogner (1982) to legitimize their corporate social decisions and activities. In 1983, Lindblom stated a framework about legitimacy theory to explain why companies should disclosure the social information and environment information. Many social studies relied on this framework to claim the theoretical structure. The legitimacy theory was born to strengthen objective of the corporate management to react to the expectations of the community members (Tilt,1994). In 1995, Suchman combine the framework stated by Lindblom and the literatures resources, and issued a framework about legitimacy theory to provide the roles about the mandatory companies should disclosure the environment†¦show more content†¦The disclosure environment information perspective of legitimacy theory is based on the consciousness, which about the corporate environmental activities in the views of the stakeholders, of the management. However, the studies, which about discoveri ng what this consciousness is indeed, are rare less. Additionally, there are rare attempt to find how this consciousness impact the corporate operation. On the other hand, the legitimacy theory only has been developed in a macro level, but not developed in the micro level. Though the legitimacy theory is the mean to explain the disclosure of corporate environment information, this theory did not considered what specific type of environment information should be involved in the annual report(O Donovan, 2000). 5. DEVELOPMENT OF CSR IN THE WORLDWIDE 5.1 The 19th century In the late 19th century, after the wold experienced the industrial revolution, large amount of managers believed and performance the Darwinism social philosophy, this philosophy believed the nature would select the general regulations and principles and the fittest company would survival in the society (Barnett, 2007). This philosophy are usually be considered as a brutal philosophy, because of this philosophy encourage the company competition but do not encourage the company to concern the employees, environment, or the whole society. In UK, on the early Victorian era, there already