Impression management in financial and sustainability reporting: a mixed-methods research synthesis
財務報告およびサステナビリティ報告における印象管理：混合研究法による統合 (AI 翻訳)
Paola Ramassa, E. Bonollo, E. Ferrari
🤖 gxceed AI 要約
日本語
本レビューは、財務報告・統合報告・サステナビリティ報告における印象管理（IM）の研究を統合し、92件の論文（1981～2025年）を分析。選択的なナラティブ、視覚的歪曲、難解化などのIM手法が広く使われ、利益調整などの機会主義的行為との関連を指摘。IMがステークホルダーに与える影響は未解明であり、今後の研究課題を示す。
English
This mixed-methods review synthesizes 92 articles (1981-2025) on impression management (IM) in financial and sustainability reporting. It finds pervasive IM techniques including selective narratives, visual distortions, and obfuscation, linked to earnings management. The effects on stakeholders remain underexplored. The paper outlines future research directions on IM strategies, stakeholder effects, cross-country analyses, and ethnographic methods.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準や有価証券報告書でのサステナビリティ開示が進む中、印象管理（IM）の理解は開示の信頼性向上に不可欠。本レビューは、日本企業がIMを回避し透明性を高めるための基礎知見を提供する。
In the global GX context
Under global frameworks like ISSB, CSRD, and SEC climate rules, impression management threatens the comparability and credibility of sustainability disclosures. This synthesis provides regulators and firms with evidence on opportunistic reporting practices, supporting the design of more robust disclosure standards.
👥 読者別の含意
🔬研究者:Consolidates impression management research across financial and sustainability reporting, identifying gaps for future studies.
🏢実務担当者:Helps corporate reporting teams recognize and avoid impression management to enhance report credibility and stakeholder trust.
🏛政策担当者:Provides evidence on opportunistic disclosure practices to inform regulation and enforcement of transparency standards.
📄 Abstract（原文）
This study reviews research on impression management (IM) in external corporate reporting to synthesise established findings and identify promising directions for future research. The scope includes IM in narratives and visual elements in financial, integrated, and sustainability reporting. Using a mixed-methods research synthesis, the study reviews 92 articles published between 1981 and 2025, selected through a rigorous research protocol. The synthesis incorporates conceptual and empirical studies employing quantitative and qualitative approaches. This study documents the pervasive use of IM practices across financial and sustainability reporting, including selective narratives, visual distortions, and obfuscation. It highlights a growing focus on sustainability reporting and identifies links between IM and other opportunistic practices such as earnings management. The effects of IM on stakeholders remain relatively underexplored. This review outlines the current state of IM studies and identifies promising avenues for future research related to the object of study, research methods, types of reporting, and data. It encourages greater attention to under-researched IM strategies, the effects of IM on stakeholders, cross-country analyses, and the use of methods such as ethnography and field studies. Regulators, users, and firms may benefit from a consolidated synthesis of evidence on IM, enhancing understanding of opportunistic disclosures and their implications for transparency and credibility. This study extends prior literature reviews by covering a broader scope of techniques, reporting domains, and a wider timeframe (1981–2025).
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.emerald.com/jal/article-pdf/48/5/212/11284362/jal-12-2024-0377en.pdffirst seen 2026-07-18 07:23:24
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