Marrewijk (2003) demonstrates the concept of social responsibility (CSR), also known as corporate citizenship, which primarily concerns corporate initiatives. the company to take responsibility for corporate activities that impact the environment and social well-being in order to achieve sustainability. According to Deegan et al (2002), legitimacy theory is an approved theory that would be used in the practice of corporate social reporting because it is based on the notion of a social contract and the assumption that the governance mechanism would adapt the strategy showing that the company is trying to meet society's expectations. Apple Environmental Responsibility Report (2014) Reveals Facility Carbon Emissions and Sourcing Footprint.