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

Detalhes bibliográficos
Autor(a) principal: Martins, Adelaide
Data de Publicação: 2021
Outros Autores: Gomes, Delfina, Branco, Manuel Castelo
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/11328/3427
https://doi.org/10.3390/su13010296
Resumo: Institutional 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 process
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spelling Managing corporate social and environmental disclosure: An accountability vs. impression management frameworkAccountabilityCorporate social responsibilityFinancial performanceImpression managementIntangible assetsLegitimacySocial and environmental disclosureSustainabilityInstitutional 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 processMDPI2021-04-15T10:48:59Z2021-04-152021-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfMartins, 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/11328/3427http://hdl.handle.net/11328/3427Martins, 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/11328/3427http://hdl.handle.net/11328/3427https://doi.org/10.3390/su13010296eng2071-1050https://www.mdpi.com/2071-1050/13/1/296http://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessMartins, AdelaideGomes, DelfinaBranco, Manuel Casteloreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-16T02:04:46Zoai:repositorio.upt.pt:11328/3427Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:39:09.036147Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Managing corporate social and environmental disclosure: An accountability vs. impression management framework
title Managing corporate social and environmental disclosure: An accountability vs. impression management framework
spellingShingle Managing corporate social and environmental disclosure: An accountability vs. impression management framework
Martins, Adelaide
Accountability
Corporate social responsibility
Financial performance
Impression management
Intangible assets
Legitimacy
Social and environmental disclosure
Sustainability
title_short Managing corporate social and environmental disclosure: An accountability vs. impression management framework
title_full Managing corporate social and environmental disclosure: An accountability vs. impression management framework
title_fullStr Managing corporate social and environmental disclosure: An accountability vs. impression management framework
title_full_unstemmed Managing corporate social and environmental disclosure: An accountability vs. impression management framework
title_sort Managing corporate social and environmental disclosure: An accountability vs. impression management framework
author Martins, Adelaide
author_facet Martins, Adelaide
Gomes, Delfina
Branco, Manuel Castelo
author_role author
author2 Gomes, Delfina
Branco, Manuel Castelo
author2_role author
author
dc.contributor.author.fl_str_mv Martins, Adelaide
Gomes, Delfina
Branco, Manuel Castelo
dc.subject.por.fl_str_mv Accountability
Corporate social responsibility
Financial performance
Impression management
Intangible assets
Legitimacy
Social and environmental disclosure
Sustainability
topic Accountability
Corporate social responsibility
Financial performance
Impression management
Intangible assets
Legitimacy
Social and environmental disclosure
Sustainability
description Institutional 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 process
publishDate 2021
dc.date.none.fl_str_mv 2021-04-15T10:48:59Z
2021-04-15
2021-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv Martins, 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/11328/3427
http://hdl.handle.net/11328/3427
Martins, 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/11328/3427
http://hdl.handle.net/11328/3427
https://doi.org/10.3390/su13010296
identifier_str_mv Martins, 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/11328/3427
url http://hdl.handle.net/11328/3427
https://doi.org/10.3390/su13010296
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 2071-1050
https://www.mdpi.com/2071-1050/13/1/296
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info:eu-repo/semantics/openAccess
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