This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation of corporate website environmental disclosure in relation to firm environmental performance of four size-matched sample groups constructed based on industry environmental sensitivity and America's Toxic 100 membership (the top 100 polluters in the US). The third study investigates whether and how Total, one of the world's largest integrated oil and gas companies headquartered in France, utilized legitimation strategies such as social and environmental disclosures, to respond to two significant environmental incidents. Taken together, these three studies build upon prior theoretical and empirical work to substantiate and advance social and environmental accounting research using various methodological lenses and perspectives.

In the newspaper printing industry, offset is the dominating printing method and the use of multicolour printing has increased rapidly in newspapers during the last decade. The offset printing process relies on the assumption that an uniform film of ink of right thickness is transferred onto the printing areas. The quality of reproduction of colour images in offset printing is dependent on a number of parameters in a chain of steps and in the end it is the amount and the distribution of ink deposited on the substrate that create the sensation and thus the perceived colours. We identify three control points in the offset printing process and present methods for assessing the printing process quality in two of these points: • Methods for determining if the printing plates carry the correct image • Methods for determining the amount of ink deposited onto the newsprint A new concept of colour impression is introduced as a measure of the amount of ink deposited on the newsprint. Two factors contribute to values of the colour impression, the halftone dot-size and ink density. Colour impression values are determined on gray-bars using a CCD-camera based system. Colour impression values can also be determined in an area containing an arbitrary combination of cyan magenta and yellow inks. The correct amount of ink is known either from a reference print or from prepress information. Thus, the deviation of the amount of ink can be determined that can be used as control value by a press operator or as input to a control system. How a closed loop controller can be designed based on the colour impression values is also shown. It is demonstrated that the methods developed can be used for off-line print quality monitoring and ink feed control, or preferably in an online system in a newspaper printing press. / <p>Report code: LiU-TEK-LIC-2005:02.</p>

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