Legitimacy in the Literature: Distinguishing Between Perceived and Actual Value Congruence in Carbon Reduction Initiatives
综述了碳减排与合法性的文献，区分了感知合法性与实际价值一致性，指出当前研究偏重感知，呼吁更多关注企业碳减排行动与社会规范的实际契合。
ABSTRACT Academic and social concerns regarding the management of carbon emissions are pressing due to the importance of carbon reduction in the fight against climate change and the strategic implications of the various approaches. In particular, the relationship between carbon reduction and legitimacy has received significant attention, with academics noting both the positive relationship between the two and the risk of ‘greenwashing’. Here, we review the extant literature on carbon reduction and legitimacy, presenting insights into the current academic discourse and highlighting an important distinction between ‘legitimacy’ as it relates to perception and ‘legitimacy’ as it relates to actual congruence between the actions of the company and social expectations. Our review demonstrates that legitimacy as perception is the dominant application of the concept in the literature, and we highlight the importance of more academic consideration of the way in which companies' carbon reduction efforts actually cohere with relevant norms and values.