ABSTRACT
An environmental or a social crisis can have a significant effect on a company’s sustainability and/or integrated reporting. In general, companies increase in the extent of reporting in order to reassure stakeholders and ensure their continued support. In some cases, however, a decrease in the extent of reporting is important for downplaying adverse events, avoiding additional criticism and denying responsibility. Maintaining and repairing legitimacy is complex and subjective. As a result, there is no generally accepted approach for how companies should change their reporting to manage the effects of an event which undermines organizational legitimacy.
