Marrewijk (2003) demonstrates the concept of social responsibility (CSR), also known as corporate citizenship, which mainly concerns companies' initiatives to take responsibility for corporate activities they have an impact on 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 corporate social reporting practice because it is based on the notion of social contract and the assumption that the governance mechanism would adapt the strategy by showing that the company is seeking to meet society's expectations. Apple Environmental Responsibility Report (2014), reveals facilities carbon emissions and supply footprint