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

Impression management strategies and water disclosures – the case of CDP A-list 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/approachMixed-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.FindingsThree 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/implicationsFurther research can be developed, focusing only on sustainability reports and extending the number of companies, the period and sectors under analysis.Originality/valueThis 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

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

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2049-372X
DOI
10.1108/medar-08-2019-0542
Publisher site
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Abstract

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/approachMixed-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.FindingsThree 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/implicationsFurther research can be developed, focusing only on sustainability reports and extending the number of companies, the period and sectors under analysis.Originality/valueThis 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.

Journal

Meditari Accountancy Research – Emerald Publishing

Published: Jun 23, 2021

Keywords: Voluntary reporting; CDP A-List; Impression management strategies; Voluntary programmes; Water disclosures

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