Impression management strategies and water disclosures – the case of CDP A-list

Ana Fialho, Ana Morais and Rosalina Pisco Costa

Meditari Accountancy Research, 2020, vol. 29, issue 3, 568-585

Abstract: Purpose - The purpose of this paper is to investigate whether the introduction of water security, in 2015, as a category in the Carbon Disclosure Project (CDP) Climate A-List, increases the use of impression management (IM) strategies. The purpose is to analyze how companies reacted to programmes of voluntary disclosure of environmental information. Design/methodology/approach - Mixed-methods research was developed, combining a qualitative and quantitative approach. This study first used a qualitative content analysis of 15 companies’ reports, from the materials sector, which was scored in the CDP Climate A-List, in 2017, to identify the IM strategies adopted. Next, this study conducted a quantitative analysis to test the mean differences of water references between years, industry and region. Findings - Three types of IM strategies are identified (justification and commitment, self-promotion and authorization). The references identified as self-promotion strategy increased in 2016. This indicates companies reacted to the programmes for voluntary disclosure of environmental information by increasing strategies of legitimization and image promotion. Research limitations/implications - Further research can be developed, focusing only on sustainability reports and extending the number of companies, the period and sectors under analysis. Originality/value - This paper shows how the inclusion of a topic such as water security in an environmental ranking of companies, namely, CDP A-List, affects the use of IM strategies in voluntary disclosures.

Keywords: Voluntary reporting; CDP A-List; Impression management strategies; Voluntary programmes; Water disclosures (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-08-2019-0542

DOI: 10.1108/MEDAR-08-2019-0542

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