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The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia.

A unique sample of 20 Australian corporations accused by the Australian Taxation Office of engaging in tax aggressive activities during the 2001‐2006 period was hand‐collected. These 20 tax aggressive corporations were then matched with 20 non‐tax aggressive corporations (based on industry classification, corporation size and time period). This process generated a choice‐based sample of 40 corporations for empirical analysis. Using content analysis techniques, financial accounting data were gathered from the Aspect‐Huntley database and CSR disclosures were individually measured for each corporation in the sample. Various statistical techniques were then used (e.g. paired sample statistics, Pearson correlation analysis and ordinary least squares regression analysis) to test legitimacy theory.

Overall, the empirical results consistently show a positive and statistically significant association between corporate tax aggressiveness and CSR disclosure, thereby confirming legitimacy theory in the context of corporate tax aggressiveness.

The paper provides empirical evidence in support of legitimacy theory as an explanation for why specific corporations disclose more CSR‐related information than others. Additionally, to the best of the authors' knowledge, the paper is one of the first to document an empirical association between corporate tax aggressiveness and CSR in the literature.

The purpose of this study is to test the legitimacy theory (LT) argument in the context of the banking industry of a developing country, taking Bangladesh as a case by interpreting the bank managers’ perceptions in legitimizing corporate social (CS) reporting.

This study uses the Dhaka Stock Exchange (DSE) listed banks data during a 10-year period (2004–2013) and uses Islam and Kokubu (2018) CS reporting index. The LT variables are tested by using multiple regression method. A mixed-method of research with “triangulation design” has been used in this study for a comprehensive understanding of LT variables. In addition, a total number of 28 interviews (ranges from Corporate Social Responsibility Operational Manager to Managing Director/Chief Executive Officer) from 24 listed banks have been conducted to interpret bank managers’ legitimate perception in CS reporting.

This study supports the applicability of the broader thrust of LT for the banking industry of the developing economies in three ways. First, for companies with lower “proximity to end-users” by density in population disclose more social information than the companies with higher ones to gain/regain/maintain market legitimacy. Second, newer banks with less scope to reach proximity to end-users disclose more social information to fill proximity to tertiary clients’ gap to meet community expectation. Third, companies disclose more social information in their annual reports to legitimize corporate actions in response to the CS reporting initiatives taken by the stakeholders, particularly regulators.

The main implication of this study is that it extends the applicability of the LT for the developing country, in general, and for the banking industry, in particular.

The study enriches the existing LT literature of the developing economies’ banking industry by providing empirical evidence from the banking system in Bangladesh.

Hypocrisy often observed in the social responsibility practices of commercial enterprises is more likely to occur in social enterprises. However, this issue has received little research attention. This study explores, from a consumer perspective, the formation of perceived hypocrisy and its impact on the cognitive legitimacy of social enterprises.

This research conducted two experiments, and data were collected from 515 subjects in China to test the proposed hypotheses.

Behavioral inconsistency in social enterprises leads to consumers' perceived hypocrisy. The higher the perceived hypocrisy towards social enterprises, the weaker their cognitive legitimacy of social enterprises. At a lower level of inconsistency, the perceived hypocrisy of social enterprises was lower than that of commercial enterprises. Egoistic attribution to prosocial behavior moderated the negative effect of perceived hypocrisy on cognitive legitimacy. The stronger the egoistic attribution, the greater is the negative effect of perceived hypocrisy on the cognitive legitimacy of social enterprises.

Social entrepreneurs should be acutely aware of the harmful effects of hypocrisy on social enterprises. Social enterprises should not exaggerate their propaganda or be consistent with their words and actions.

This study innovatively analyzes the damage to the cognitive legitimacy of social enterprises caused by the hypocrisy that tends to occur in commercial enterprises and argues from the consumer viewpoint. These findings enrich the perspective on exploring social enterprise legitimacy.

In recent years, several studies on self-legitimacy of police officers were conducted; however, few have tested the unstable nature of legitimacy in different time periods. This paper aims to focus on the self-legitimacy of police officers and its impact on pro-organizational behavior in 2013 and 2016.

The study took place in eight regional police directorates in Slovenia. The number of participants amounted to 529 police officers in 2013 and 478 police officers in 2016 that have completed a paper and pencil survey that was pretested using a convenience sample of police officers studying as part-time undergraduate students.

Overall findings revealed organizational commitment as the strongest predictor of self-legitimacy of police officers in Slovenia. The invariance of the “core variables” and their influence on the self-legitimacy of police officers in different time periods was confirmed. Their perception of individual legitimacy, organizational commitment, education and years of service influenced pro-organizational behaviors of police officers.

Limitations of the study can be seen in the sincerity of participating police officers and the nature of self-legitimacy, which operates differently in different societies.

The results could be used for the improvement of policing in a young democratic country.

Legitimacy, procedural justice and other components of policing in a democratic society need to be tested globally, especially in young democracies. This study is an example of an ongoing, follow-up endeavor of researchers and the national police to reflect upon the development of policing.

The paper has confirmed the invariance of relations with colleagues, supervisors' procedural justice and audience legitimacy on the self-legitimacy in different time periods and societies.

Companies in challenged industries such as fashion often struggle to communicate credibly with their stakeholders about their social and environmental achievements. Credible corporate social responsibility (CSR) communication, however, has been described theoretically as a predictor of legitimacy for organizations in society, but never proven empirically. The purpose of this paper is to test perceived credibility of a CSR website as a main predictor of input and output (pragmatic, cognitive and moral) legitimacy.

A 2 × 2 between-subjects online experiment with participants recruited from the SoSci Panel (n=321) is conducted on an anonymized website of a fashion company.

Credible CSR websites result in output (cognitive and pragmatic) legitimacy. However, participation in the CSR decision-making process (input or moral legitimacy) did not matter. Instead, the more subjects accepted the outcome of the CSR communication process, the more they found a company to be legitimate.

The CSR communication process on a website is just one specific example. In other settings, such as social media, the role of participation in the CSR communication process will be different.

Communicating credibly is a key, particularly in challenged industries, such as fashion. Thus, designing credible communication material matters for legitimacy.

The findings for the first time confirm the credibility–legitimacy link in corporate communication empirically. Participation in CSR-related decision-making processes is overrated: the outcome of the CSR communication process is important for stakeholders and their acceptance of a company in society, the participation in the process less. This confirms the idea of CSR as stakeholder expectations management.

Police legitimacy presents a social value of the institution based on citizens' normative, moral and ethical feelings that they should voluntarily comply with and support the authority of the police. The present study focuses on residents' perceptions of police legitimacy in different settings in Slovenia.

Drawing on data from a survey of 1,022 citizens in Slovenia, this study examined the correlates of police legitimacy and differences in citizen perceptions of police legitimacy in urban, suburban and rural settings.

Multivariate statistical analyses showed that feelings of obligation to obey, trust in police, procedural justice, police effectiveness, relations with police officers and gender influence perceptions of police legitimacy. Significant differences between residents' perceptions of police legitimacy, obligation to obey, trust in police, procedural justice, police effectiveness and legal cynicism in urban, suburban and rural settings were also observed. In general, residents of rural areas were found to have more positive attitudes towards the police than those in urban and suburban settings.

The article is useful for police leaders and practitioners planning policies and training of police officers for democratic policing.

Police legitimacy reflects the legitimacy of governance, as the police are the most visible representatives of the state authority. Therefore, police legitimacy is crucial for policing in urban, suburban and rural settings.

The study presents the first test of police legitimacy in a non-Western cultural environment based on a national sample of citizens, which enables the generalisation of concepts of legitimacy, and its correlates in a different cultural setting. The study also presents the first attempt to test and compare the effect of the settings (i.e. rural, suburban and urban) on variables influencing residents' perceptions of police legitimacy.

This paper aims to investigate whether executive compensation and internal control can prevent overseas compliance risks through the mediating influence of multinational corporation (MNC) legitimacy and the moderating role of institutional distance.

Based on a law and economics perspective and the “bad apple,” the “red barrel” and the “bad cellar” theory of business misconduct, this paper constructs a systematic framework of “compliance motivation MNC legitimacy overseas compliance risk prevention” from the individual, organizational and systematic levels and uses data of Chinese MNCs for empirical analysis.

Empirical data from Chinese MNCs show that overseas compliance risks are comprehensively affected by the factors of the individual, organizational and systematic levels. Higher executive compensation and internal control will reduce MNCs’ overseas compliance risks through MNC legitimacy acquisition; institutional distance hinders the positive effect of internal control on MNC legitimacy and therefore aggravates overseas compliance risks.

This paper contributes to the understanding of the overseas law-abiding and offence behavior of MNCs from a law and economics perspective and offers valuable insights on how to prevent the ever-increasing overseas compliance risks.

Although the literature has analyzed the factors of compliance behavior, they are not interrelated, let alone integrated in a systematic risk prevention framework. This paper applies a law and economic analysis framework to the study of the overseas compliance risks for the first time.

This study investigates whether carbon media legitimacy is influenced by carbon performance and/or carbon disclosure using a direct measure of carbon media legitimacy in UK context.

To test this study's hypotheses, the authors employ Tobit regression analysis of 95 UK companies listed in FTSE350. The authors use balanced panel data (475 observations in total) to reduces the noise introduced by unit heterogeneity.

The authors find that while corporate carbon performance is not reflected in carbon media legitimacy, carbon media legitimacy is positively and significantly affected by voluntary carbon disclosure (irrespective of its quality). Thus, voluntary carbon disclosure is shown to be an effective tool in legitimising corporate activities.

The results show a certain degree of naivety on the part of the media in assessing corporate carbon behaviour, since it values carbon disclosure (irrespective of its quality) more than carbon performance. Such media behaviour may hinder future improvement in carbon performance of firms.

This study's results indicate that the existing UK carbon disclosure policy does not address the heart of climate change and global warming. Thus, tougher regulations should be considered by policy-makers in relation to voluntary carbon disclosure in the UK.

To the best of the authors' knowledge, this is the first study to examine whether carbon media legitimacy is associated with both carbon performance and carbon disclosure using a direct measure of carbon media legitimacy, and to use the UK context when addressing this association. It also examines the effectiveness of quality of carbon disclosure as legitimation tool.

To use a behavioral measure of legitimacy to study how differences in negotiating style and status affect the legitimacy of persons in high-power network positions. Predictions include (1) that powerful network actors who negotiate using a pro-group style will maintain legitimacy better than will those who negotiate selfishly and (2) those higher in status will be granted more legitimacy both before and after exchange than powerful actors lower in status.

An experimental study in which participants were connected in networks to powerful partners who were portrayed as consistently high or low on several status characteristics. Both before and after exchange, participants evaluated partners on a number of dimensions and made decisions on whether to vote to join a coalition to take the partner's power away, a direct behavioral indicator of legitimacy.

High-power partners lost legitimacy over the course of exchange irrespective of whether they negotiated in pro-group or selfish ways, and irrespective of whether they were high or low in status. This effect was pronounced for partners who negotiated selfishly. Although partner status predicted legitimacy prior to exchange, legitimacy evaluations after exchange appeared entirely driven by the partner's negotiating style (how the power was used) and not by status.

The project introduces a new behavioral measure of legitimacy that correlated highly with self-report items and should be of value in future research. The study also indicates promising directions for future research that might disentangle effects of power and status on legitimacy, along with adjudicating among explanations for why this study did not find status effects on legitimacy.

The purpose of this paper is threefold: to introduce a theoretical frame regarding the meaning of legitimacy as an intangible asset of the public sector; to test a way of operationalizing legitimacy typologies that allows exploring and comparing how citizens from two countries evaluate the legitimacy of public policies; and to suggest implications for governments’ legitimacy-building strategies in shared international crisis, such as the refugees coming from the Syrian region.

Building on Suchman’s typology, it was defined and categorized different types of legitimacy into concrete measurable, communication related statements concerning consequential, procedural, structural and personal. For the illustrative example, four focus groups were conducted in two different European societies as a mean to have two poles of comparison.

The paper reports current understanding of legitimacy by citizens, discusses how different legitimacy types might demand different communication and public diplomacy approaches. The basis for hypothesis for further research on how governments should build legitimacy during emerging societal issues such as immigration policies is set.

It proposes a typology and its operationalization, discusses how communication might shape legitimacy and profiles the challenge governments have in building it. Within a public diplomacy context, it brings clues for new strategies to the challenge of explaining policies on international crisis combining the tension of domestic with foreign publics.

There is little research so far in search for clues for communication strategies for the legitimacy of policies on the 2015 European refugee’s crisis. This contributes to the emerging area of intangible assets in the public sector and tests a focus-group research strategy with both hermeneutical and pragmatic aims. Combine public diplomacy theory with public sector intangible assets theory to respond to the tension of internal and external public demands.