Stakeholder engagement practices and impression management

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vincent Gagné ◽  
Sylvie Berthelot ◽  
Michel Coulmont
Keyword(s):  
Impression Management ◽  
Stakeholder Engagement ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Voluntary Disclosures ◽  
Content Type ◽  
Communication Modes ◽  
Engagement Process ◽  
Important Trend ◽  
Impression Management Tactics

Purpose The purpose of this paper is to assess the substantiveness of stakeholder engagement by examining voluntary disclosures tied to the engagement process. The objective is to draw a portrait of stakeholder engagement practices and determine whether they genuinely contribute to informing stakeholders or whether they are simply intended to manage stakeholders’ impressions. Design/methodology/approach The authors performed an exploratory content analysis on 113 sustainability reports published in 2018 in the Global Reporting Initiative database. The authors investigated disclosures tied to consulted stakeholders, communication modes and material issues resulting from the engagement process. The authors then assessed the substantiveness of these disclosures to determine the extent of the impression management tactics deployed in the stakeholder engagement disclosures made by Canadian companies. Findings Data analysis showed that more than a third of Canadian firms tend to make generic disclosures on their stakeholders’ engagement. As well, almost half the engagement modes disclosed are unidirectional and fewer than 33% of Canadian companies disclose on relevant sustainability issues. Furthermore, only 26% of the sample seek assurance on the information disclosed. Overall, the authors note an important trend in impression management used in sustainability reporting and underscore a potentially significant sectoral effect in the tactics used. Originality/value These data provide new insight into stakeholder engagement processes and highlight the strategies used by Canadian companies to manage their stakeholders’ impressions rather than their expectations. The study also contributes to a better understanding of the underexplored stakeholder engagement process and provides regulatory organisations with deepened insights to better frame stakeholder engagement disclosures.

scholarly journals Stakeholder engagement and dialogic accounting

2019 ◽  
Vol 32 (5) ◽  
pp. 1467-1499 ◽  
Author(s):  
Marco Bellucci ◽  
Lorenzo Simoni ◽  
Diletta Acuti ◽  
Giacomo Manetti
Keyword(s):  
Content Analysis ◽  
Stakeholder Engagement ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Structured Interviews ◽  
Content Type ◽  
Engagement Process ◽  
Sustainability Reports ◽  
Depth Interviews

Purpose The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports. Design/methodology/approach Content analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This paper studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on DA. Findings Companies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for DA are rare. However, signs of DA emerged in the analysis, thus confirming that sustainability reporting can become a platform for DA systems if stakeholder engagement is effective. Originality/value The findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of DA. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

The state of disclosures on stakeholder engagement in sustainability reporting in Australian local councils

2014 ◽  
Vol 26 (1/2) ◽  
pp. 54-74 ◽  
Author(s):  
Amanpreet Kaur ◽  
Sumit K. Lodhia
Keyword(s):  
Stakeholder Engagement ◽  
Sustainability Reporting ◽  
The State ◽  
International Standards ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Key Stakeholders ◽  
Engagement Process ◽  
Sustainability Reports

Purpose – This study aims to examine the state and extent of disclosures on stakeholder engagement in sustainability reporting in Australian local councils. Design/methodology/approach – Content analysis was used to analyse 23 sustainability/state of environment/annual reports out of a total of 563 local councils (city, shire, district, borough and regional) in Australia for the year 2009-2010 – those found to be using stakeholder engagement in the development of sustainability reports. A stakeholder engagement index was developed on the basis of the literature review to examine the extent of disclosures on stakeholder engagement. Findings – This study identifies: the Australian local councils that are engaging with their stakeholders in the development of sustainability reports; key stakeholders for sustainability reports; extent of engagement; media and approaches used for engagement; and difficulties in the engagement process. The results suggest that stakeholder engagement is an essential component in the development of sustainability reporting as it informs reporters of material concerns, issues and aspirations of key stakeholders. Research limitations/implications – The focus of this paper is the state of disclosures on stakeholder engagement in sustainability reporting. The findings of the paper are limited to only one level of governance of the public sector, that is, local councils. Originality/value – International standards such as Global Reporting Initiative and AccountAbility (AA) 1000 have signified the role of stakeholder engagement in the development of sustainability reports. However, there has been a little research that demonstrates whether or not organisations engage with their stakeholders for reporting purposes. This paper provides evidence of stakeholder engagement in sustainability reporting in Australian local councils.

Impression management tactics in sustainability reporting

2015 ◽  
Vol 11 (4) ◽  
pp. 677-689 ◽  
Author(s):  
Maria Sandberg ◽  
Maria Holmlund
Keyword(s):  
Impression Management ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Future Research ◽  
Content Type ◽  
Template Analysis ◽  
Impression Management Tactics ◽  
Practical Implications ◽  
Insight Into ◽  
Management Tactics

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.

scholarly journals The boundary of sustainability reporting: evidence from the FTSE100

2019 ◽  
Vol 33 (2) ◽  
pp. 357-390 ◽  
Author(s):  
Samantha Miles ◽  
Kate Ringham
Keyword(s):  
Content Analysis ◽  
Impression Management ◽  
Stakeholder Engagement ◽  
Sustainability Reporting ◽  
Reputation Management ◽  
Management Theory ◽  
Theoretical Understanding ◽  
Content Type ◽  
Boundary Setting ◽  
And Control

Purpose The purpose of this paper is to use a multi-disciplinary theoretical understanding of boundary setting to develop a quadripartite model in which sustainability reporting boundaries are classified as “Reputation Management”, “Ownership and Control”, “Accountability”; and, “Stakeholder Engagement”. Content analysis is then used to empirically test the model. Design/methodology/approach Using impression management theory, rationalism, systems and contingency theory, and network theory, a model is created which classifies sustainability reporting boundaries. Content analysis is used to empirically test boundaries across the disclosure of 49 GRI topics by the FTSE100. Findings Sustainability reporting fails to discharge accountability due to adoption of narrow “Reputation Management” boundaries. Boundaries are significantly (p<0.0001) narrower than previous research suggests. Findings support impression management theory as the strongest theory to predict reporting content. An ownership and control boundary, although widely criticized, represents the boundary of progressive reporters, lending marginal support for economic theories. Accountability boundaries are scarce. No evidence was found for stakeholder engagement boundaries. Practical implications The determination of boundary is critical to the discharge of accountability. A critical consideration of boundary setting is required, including authentic stakeholder engagement in determining boundaries and transparency of boundary adopted. The results are ranked to enable benchmarking of the FTSE100. Boundaries can be widened through regulation or “name and shame campaigns”. Originality/value This paper provides a theory-informed advancement in thinking on sustainability reporting boundary setting and the importance of this for advancing sustainability reporting quality.

scholarly journals Key issues and challenges in stakeholder engagement in sustainability reporting

2019 ◽  
Vol 31 (1) ◽  
pp. 2-18 ◽  
Author(s):  
Amanpreet Kaur ◽  
Sumit K. Lodhia
Keyword(s):  
Stakeholder Engagement ◽  
Critical Role ◽  
Case Study Research ◽  
Sustainability Reporting ◽  
Political Factors ◽  
Content Type ◽  
Engagement Process ◽  
Key Issues ◽  
Lack Of Commitment ◽  
Internal Stakeholders

Purpose This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting. Design/methodology/approach Case study research was used to gain in-depth insights into the stakeholder engagement practices of three Australian local councils. Findings The findings of this study suggest that the effectiveness of stakeholder engagement can be undermined by certain difficulties and challenges faced by an organisation. These include limited resources, lack of commitment from internal stakeholders, political factors, heterogeneous concerns, inadequate representation and an unwillingness to engage. Research limitations/implications The study adds to the limited literature on stakeholder engagement in sustainability reporting specifically and on sustainability accounting and reporting in public sector organisations (PSOs) more generally. Practical implications This research provides practical guidance to government authorities on the challenges that need to be addressed to enable an effective stakeholder engagement process for sustainability reporting. Social implications Stakeholders have a critical role in holding organisations accountable and research into their engagement with these organisations has societal benefits. Originality/value This research while focused on the Australian context has international relevance as it provides unique insights into the stakeholder engagement process. The implications of this research apply to not just PSOs but also corporations that are grappling with the (difficult) process of effective engagement with stakeholders.

scholarly journals Gender-related discourses in corporate annual reports: an exploratory study on the Bangladeshi companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dewan Mahboob Hossain ◽  
Md. Saiful Alam ◽  
Mohammed Mehadi Masud Mazumder ◽  
Al Amin
Keyword(s):  
Impression Management ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Unique Contribution ◽  
Writing Style ◽  
Cross Sectional ◽  
Content Type ◽  
The Government ◽  
Impression Management Tactics ◽  
Management Tactics

Purpose The purpose of this study is to explore the gender-related discourses in the annual reports of the listed companies in Bangladesh. Design/methodology/approach To fulfill this objective, a sociological discourse analysis (SDA) of the gender-related texts in the annual reports of Bangladeshi companies (listed in the Dhaka Stock Exchange) was conducted. Sandberg and Holmlund’s (2015) organizational impression management tactics (description, praise, admission, defense and writing styles) was applied as the analytical framework of SDA. The findings of the study were interpreted from a triangulation of two different theories: legitimacy theory and impression management theory. Findings The study suggests that the companies in Bangladesh are disclosing gender-related information to a limited extent. They provide some information in relation to equal opportunities, business activities targeted to women and corporate contribution to women’s welfare. Most of these gender-related discourses are rhetorical in nature. The companies used various impression management tactics such as description, praise, positive writing style, vague writing style and emotional writing style. Research limitations/implications This study is exploratory in nature and focuses on cross-sectional data. Thus, it does not identify the trend of corporate gender reporting over the years. Practical implications At the policy level, the findings revealed a need for reporting guidelines for gender narratives. Although there is a global gender reporting guideline as proposed under global reporting initiative, there is no local guideline in Bangladesh. Our findings suggest that in the absence of proper directives, companies presented facts and figures rhetorically and qualitatively. Social implications Our findings provide valuable insights for the companies in assisting the Government of Bangladesh to deal with the prevailing gender inequality and achieved gender-related sustainable development goals. It is argued that the government should take more interest in corporate social responsibility activities (such as promoting gender equality) and introduce legislation and guidelines for social accounting. Originality/value This is one of the very few studies that illustrate the corporate gender reporting of a developing economy – Bangladesh. To make a unique contribution to corporate gender disclosure, the study has drawn its analysis from a triangulation of the impression management and the legitimacy perspectives. Also, the use of SDA for annual report analysis has informed the readers about “how” the corporate narratives are presented in the annual reports rather than “what” issues are disclosed as commonly done in content analysis.

scholarly journals The use of social media for engaging stakeholders in sustainability reporting

2016 ◽  
Vol 29 (6) ◽  
pp. 985-1011 ◽  
Author(s):  
Giacomo Manetti ◽  
Marco Bellucci
Keyword(s):  
Social Media ◽  
Stakeholder Engagement ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Exploratory Research ◽  
Content Type ◽  
Political Views ◽  
Social Environmental ◽  
Use Of Social Media ◽  
Corporate Social

Purpose – The purpose of this paper is to assess if online interaction through social media, particularly Facebook, Twitter, and YouTube, represents an effective stakeholder engagement mechanism in order to define the contents of social, environmental, or sustainability reporting (SESR). Design/methodology/approach – After examining 332 worldwide sustainability reports for the year 2013, drawn up according to the guidelines provided by the Global Reporting Initiative, the authors conducted a content analysis on the Twitter, Facebook, and YouTube pages of the organisations who rely on these types of social media. This was done in order to assess the scope of interaction between the organisation and its stakeholders. Findings – The authors found that a small number of organisations use social media to engage stakeholders as a means of defining the contents of SESR, and that the level of interaction is generally low. Rather than assuming a deliberative approach that is aimed at forging a democratic consensus on how to address specific corporate social responsibility or SESR issues, these types of interaction focus on gathering divergent socio-political views in an agonistic perspective. Research limitations/implications – Further research could complement this exploratory research with statistical analyses. It could focus on how comments/replies by users are used by organisations and examine the impacts of SESR on companies’ performances. Originality/value – The authors contribute to the literature on social accounting by understanding whether social media can be reliable instruments of stakeholder engagement and by examining the relevance of information that is voluntarily disclosed by corporations in SESR.

scholarly journals The quality of sustainability reports and impression management

2017 ◽  
Vol 30 (3) ◽  
pp. 643-667 ◽  
Author(s):  
Dominique Diouf ◽  
Olivier Boiral
Keyword(s):  
Impression Management ◽  
Management Strategies ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Structured Interviews ◽  
Content Type ◽  
Responsible Investment ◽  
Sustainability Performance ◽  
Sustainability Reports

Purpose The purpose of this research is to analyze the perceptions of stakeholders – more specifically, socially responsible investment (SRI) practitioners – of the quality of sustainability reports using the Global Reporting Initiative (GRI) framework. Design/methodology/approach This paper is based on 33 semi-structured interviews carried out with different stakeholders and experts (e.g. consultants, fund managers, analysts, consultants) in the field of SRI in Canada. Findings The perceptions of SRI practitioners shed more light on the elastic and uncertain application of the GRI principles in determining the quality of sustainability reports. Their perceptions tend to support the argument that sustainability reports reflect the impression management strategies used by companies to highlight the positive aspects of their sustainability performance and to obfuscate negative outcomes. Originality/value First, undertake empirical research on stakeholders’ perceptions – which have been largely overlooked – of the quality of sustainability reports. Second, shed new light on the impression management strategies used in sustainability reporting. Third, show the reflexivity and the degree of skepticism of practitioners with regard to the reliability of information on sustainability performance.

Impression management for corporate brands over mobile media

2018 ◽  
Vol 27 (4) ◽  
pp. 385-403 ◽  
Author(s):  
Dara G. Schniederjans ◽  
Stephen A. Atlas ◽  
Christopher M. Starkey
Keyword(s):  
Mobile Devices ◽  
Impression Management ◽  
Purchase Intentions ◽  
Consumer Perception ◽  
Mobile Media ◽  
Corporate Brand ◽  
Content Type ◽  
Impression Management Tactics ◽  
Corporate Brands ◽  
Management Tactics

Purpose As organizations increasingly engage with consumers over mobile devices, there is a growing need to understand how consumers react to impression management over platforms with limited textual content. The purpose of this paper is to empirically assess how different impression management tactics can be used in mobile media to enhance consumer perception-attitude-intentions toward a corporate brand. Design/methodology/approach We surveyed 670 consumers and estimate structural equation models and repeated-measures ANOVAs to determine how short passages employing alternate impression management tactics influence consumers’ perceptions, attitudes and purchase intentions. Findings Results reveal that each impressions management tactic (i.e. ingratiation, intimidation, organizational promotion, supplication and exemplification) influences consumer perceptions, attitudes and intentions. The authors compare differences in how the impressions management tactics influence each stage of the perception-attitude-intentions model and find evidence that initial differences in perceptions favoring ingratiation and exemplification appeals become magnified for purchase intentions. Research limitations/implications Recent calls for research focus on an understanding of how consumers process information on reduced-content platforms of small-screened mobile devices. These results provide empirical evidence of the use of impression management and the difference between five impression management tactics on enhancing consumer perception-attitude-intentions model. Practical implications The results of this study will provide marketers with insights to optimize communications and corporate brands with consumers over mobile media. Originality/value This paper adds to the nascent yet vital literature on mobile marketing by focusing on how impression management tactics influence perceptions, attitudes and intentions through the short message characteristic of mobile platforms. The authors develop a framework for how corporate brand management can strategically use impressions management tactics in this novel domain.

scholarly journals Stakeholder engagement in sustainability reporting in higher education

2018 ◽  
Vol 19 (2) ◽  
pp. 313-336 ◽  
Author(s):  
Idoya Ferrero-Ferrero ◽  
María Ángeles Fernández-Izquierdo ◽  
María Jesús Muñoz-Torres ◽  
Lucía Bellés-Colomer
Keyword(s):  
Higher Education ◽  
Stakeholder Engagement ◽  
Academic Staff ◽  
Sustainability Reporting ◽  
Future Research ◽  
Quality Of Reporting ◽  
Stakeholder Expectations ◽  
Content Type ◽  
Exploratory Approach ◽  
Internal Stakeholders

Purpose The purpose of this study is to improve the understanding of stakeholder engagement in the context of sustainability reporting (SR) for higher education institutions (HEIs), together with the materiality principle and stakeholder expectations. Design/methodology/approach This research uses an exploratory approach based on content analysis, a case study and descriptive and inferential statistics. Findings Three key findings come out of this research. First, the results indicate that HEIs use diverse criteria for grouping stakeholders and that stakeholder engagement is a heterogeneous process. Second, the expectations of internal stakeholders align with the material aspects of SR. Finally, among internal stakeholders, students and academics disagree on the prioritisation of some sustainability aspects, with non-academic staff adopting an intermediate position. Practical implications This analysis improves our knowledge of stakeholder engagement in HEIs. It helps to identify the relevant impacts of stakeholder engagement, enhances the quality of reporting and encourages a real dialogue with stakeholders. Originality/value The study examines stakeholder engagement and how the materiality principle is adopted by HEIs through SR. Furthermore, it compares these results with stakeholder expectations, considering the discrepancies between stakeholders. The results open the way to future research to explore the potential conflicts and collaborations between and within stakeholders to advance towards more sustainable institutions in the higher education sector.

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