Arline Savage
Oakland University
Abstract: In this paper, I use a multi-case research design to investigate disclosures about animal testing practices in the annual reports of public companies that have experienced negative publicity because of their animal testing activities. Using a legitimacy theory framework, I identify the legitimation strategies underlying the disclosures, or lack thereof, in the 1998 to 2000 annual reports of 23 companies. The conclusion I draw is that, although apparently not a top management reporting priority, social disclosures on animal testing activities are beginning to emerge.
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