Strategic desire to ensure success rather than “embrace morally appropriate behaviours”

Question: Islam and Deegan (2010) propose that in producing sustainability reports, organisations are seeking to demonstrate their broader responsibilities and thus their legitimacy in the eyes of the community. They also suggest that this is a strategic desire to ensure success rather than “embrace morally appropriate behaviours” (p133). Required: Critically evaluate the above with reference to Islam and Deegan (2010).