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Impression management tactics in sustainability reporting

Author

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  • Maria Sandberg
  • Maria Holmlund

Abstract

Purpose - – The study aims to analyzes how companies present their actions to give the impression that they are sustainable actors. It identifies the organizational impression management tactics that companies use in sustainability reporting. Design/methodology/approach - – A qualitative template analysis of two sustainability reports was conducted to inductively identify the organizational impression management tactics that companies use in sustainability reporting. Findings - – The study identified eight organizational impression management tactics used in sustainability reporting, four of which relate to how companies present their actions while the remaining four are characteristic of the writing styles that companies use. Research limitations/implications - – The study is exploratory in nature and does not claim to identify all existing impression management tactics. Therefore, future research is needed to confirm the results and identify possible additional tactics. Practical implications - – Companies can use impression management tactics that more strongly aim to shape the impressions that stakeholders hold or tactics that more neutrally inform stakeholders of their actions. Companies need to make a choice between the two, considering that stakeholders’ expectations of sustainability reporting would be useful. Originality/value - – The study shows the different ways that companies use impression management in sustainability reporting, thus lending insight into a perspective on sustainability reporting that has rarely been explored in previous research.

Suggested Citation

  • Maria Sandberg & Maria Holmlund, 2015. "Impression management tactics in sustainability reporting," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(4), pages 677-689, October.
    • Handle: RePEc:eme:srjpps:v:11:y:2015:i:4:p:677-689
    DOI: 10.1108/SRJ-12-2013-0152
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    Citations

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    Cited by:

    1. Ionel Bostan & Ionela-Corina Chersan & Magdalena Danileț & Mihaela Ifrim & Viorica Chirilă, 2020. "Investigations Regarding the Linguistic Register Used by Managers to Convey to Stakeholders a Positive View of Their Company, in the Context of the Business Sustainability Desideratum," Sustainability, MDPI, vol. 12(17), pages 1-19, August.
    2. Wullianallur Raghupathi & Sarah Jinhui Wu & Viju Raghupathi, 2023. "Understanding Corporate Sustainability Disclosures from the Securities Exchange Commission Filings," Sustainability, MDPI, vol. 15(5), pages 1-32, February.
    3. Olivier Boiral & David Talbot & Marie‐Christine Brotherton, 2020. "Measuring sustainability risks: A rational myth?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2557-2571, September.
    4. Viju Raghupathi & Jie Ren & Wullianallur Raghupathi, 2020. "Identifying Corporate Sustainability Issues by Analyzing Shareholder Resolutions: A Machine-Learning Text Analytics Approach," Sustainability, MDPI, vol. 12(11), pages 1-24, June.
    5. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
    6. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
    7. Tuvana Cüre & Emel Esen & Arzu Özsözgün Çalışkan, 2020. "Impression Management in Graphical Representation of Economic, Social, and Environmental Issues: An Empirical Study," Sustainability, MDPI, vol. 12(1), pages 1-16, January.

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