Managing corporate social and environmental disclosure: An accountability vs. impression management framework

dc.contributor.authorMartins, Adelaide
dc.contributor.authorGomes, Delfina
dc.contributor.authorBranco, Manuel Castelo
dc.date.accessioned2021-04-15T10:48:59Z
dc.date.available2021-04-15T10:48:59Z
dc.date.issued2021
dc.description.abstractInstitutional environment demands from organizations to be accountable for their social and environmental actions and to provide information allowing the assessment of their long-term prospects for profitability may lead organizations to adopt Impression Management (IM) tactics to manage perceptions. Consequently, organizations may provide accounts demonstrating that they are good corporate citizens and possess the intangible assets required for future good financial performance. Although organizations have increased their corporate social reporting, the quality and reliability of those reports have been questioned. The literature suggests that these disclosures tend to be selective and biased, and do not enhance corporate accountability. This study proposes a formal conceptual framework linking IM, social and environmental accountability, financial performance, and organizational legitimacy. The arguments in this study are of economic, societal, and ethical concern, as IM behaviors may undermine the transparency of social and environmental reporting, and the decoupling between the economic and social image offered by companies through reporting and the reality. These insights also point at the complexities for organizations in dealing with accountability to all stakeholders. The conceptual framework proposed is useful for future studies aiming at understanding how organizations use IM in their corporate social reporting in the accountability processpt_PT
dc.identifier.citationMartins, A., Gomes, D., & Branco, M.C. (2021). Managing Corporate Social and Environmental Disclosure: An Accountability vs Impression Management Framework. Sustainability, 13(1), 296. Disponível no Repositório UPT, http://hdl.handle.net/11328/3427pt_PT
dc.identifier.doihttps://doi.org/10.3390/su13010296pt_PT
dc.identifier.issn2071-1050
dc.identifier.urihttp://hdl.handle.net/11328/3427
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherMDPIpt_PT
dc.relation.publisherversionhttps://www.mdpi.com/2071-1050/13/1/296pt_PT
dc.rightsopen accesspt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectAccountabilitypt_PT
dc.subjectCorporate social responsibilitypt_PT
dc.subjectFinancial performancept_PT
dc.subjectImpression managementpt_PT
dc.subjectIntangible assetspt_PT
dc.subjectLegitimacypt_PT
dc.subjectSocial and environmental disclosurept_PT
dc.subjectSustainabilitypt_PT
dc.titleManaging corporate social and environmental disclosure: An accountability vs. impression management frameworkpt_PT
dc.typejournal articlept_PT
degois.publication.firstPage296pt_PT
degois.publication.issue1pt_PT
degois.publication.titleSustainabilitypt_PT
degois.publication.volume13pt_PT
dspace.entity.typePublicationen
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