**5. Empirical review**

While CSR has been studied in relation to other variables that influence organizational affairs and goals, there is a paucity of studies that directly link CSR with legitimacy, and some studies are reviewed below;

Stratling [7] conducted a study on "the legitimacy of corporate social responsibility." The study sought to analyze how energy organizations legitimize their CSR engagement in their annual and CSR reports. The study deployed a qualitative methodology and concludes that managers agree that CSR can result in a positive benefit to an organization's long-term financial performance and that organizations should engage in CSR for legitimizing their existence, processes, and relevance. This study aligns with the position of this paper, which establishes that the motives for organizations' engagement in CSR activities amongst other things must be factors that advance their objectives (i.e. financial and non-financial).

Mahmud [44] examined "legitimacy theory and its relationship to CSR disclosures: A literature review." The study provides a literature review-based analysis in achieving its objective of establishing a relationship between legitimacy and CSR disclosure. The study discovered most organizations pursue legitimacy via symbolic management and engage CSR to legitimize their presence to continue advancing the organizational interest. This further connotes that most organizations only optimize CSR in areas that advance their strategic interest, hence, relatively aligns with the position of the present study.

Nielsen and Thomsen [45] investigated "Reviewing corporate social responsibility communication: A legitimacy perspective." The study sought to investigate the function of legitimacy in CSR communication. Literature and directed content methodology/analysis were deployed for the study. The study found that CSR activities aligned with stakeholders' values build and maintain legitimacy. This also is in line with the position of this paper.

Lock and Schulz-Knappe [46] examined "Credible corporate social responsibility (CSR) communication predicts legitimacy: Evidence from an experimental study." The study aimed to investigate the CSR credibility in establishing legitimacy. The study utilized an online experimental approach methodology and found that credible CSR websites produce legitimacy. This study also aligns with the position of this paper.

Rendtorff [47] examined "The concept of business legitimacy: Corporate social responsibility, corporate citizenship, corporate governance as essential elements of ethical business legitimacy." The study aimed to examine corporate social responsibility, corporate governance, and corporate citizenship in relation to business legitimacy. The study was qualitative and found that corporations align their values with their stakeholders to ensure legitimacy. This position also aligns with the postulation of this paper.

Bachmann and Ingenhoff [48] in their study titled "Legitimacy through CSR disclosures? The advantage outweighs the disadvantages." The study aimed to ascertain the extent to which CSR disclosure possesses an effect on corporate

legitimacy. The study discovered that CSR disclosure had a positive effect on corporate legitimacy. This position also aligns with the postulation of this present study.
