“…2.1 | Water reporting in the mining sector: A controversial quest for legitimacy Since the 1990s, mining companies have been among the first, across all sectors of activity, to disclose social and environmental information to their stakeholders (Littlewood, 2015). According to Chan, Watson, and Woodliff (2014), legitimacy theory (Suchman, 1995) and stakeholder theory (Freeman, 1984) can be used to explain companies' motivations for corporate social responsibility (CSR) reporting.…”