A Framework for Impression Management in Extra‐Financial Reporting
追加財務報告における印象管理の枠組み (AI 翻訳)
Laura Ribeiro, N. Padia, Dusan Ecim, Warren Maroun
🤖 gxceed AI 要約
日本語
本研究は、ESG報告における印象管理（組織が開示を通じて認識を操作する戦術）を体系的に分析する。系統的レビューと書誌マッピングにより806文献を分析し、17の戦術からなる5つのグループ（ナラティブ戦略、歪曲的開示、視覚的/デジタル戦術、象徴的コンプライアンス、象徴的正統性行動）を特定した。この統一枠組みは、保証提供者や規制当局がグリーンウォッシュを検出する実践的指針となる。
English
This study systematically analyzes impression management tactics in ESG reporting through a systematic review and bibliometric mapping of 806 sources. It identifies 17 tactics organized into five groups: narrative strategies, distortive disclosure, visual/digital tactics, symbolic compliance, and symbolic legitimacy actions. The unified framework offers practical guidance for assurance providers and regulators to detect greenwashing in an era of mandatory sustainability reporting.
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基準の策定が進み、有報や統合報告書でのESG情報の質が注目される。本枠組みは、企業の印象管理を検出するための実践的ツールを提供し、監査法人や規制当局が開示の信頼性を評価する際に有用である。
In the global GX context
With the rise of mandatory sustainability reporting (CSRD, SEC climate rules), the need to detect impression management and greenwashing has become critical. This framework consolidates fragmented literature into a taxonomy that assurance providers and regulators can use to evaluate disclosure quality, supporting the integrity of global ESG reporting.
👥 読者別の含意
🔬研究者:The taxonomy of 17 tactics provides a structured foundation for future empirical studies on impression management in ESG disclosures.
🏢実務担当者:Assurance providers can use the framework as a checklist to detect greenwashing tactics in clients' sustainability reports.
🏛政策担当者:Regulators can reference the taxonomy when designing rules to curb symbolic compliance and enhance disclosure transparency.
📄 Abstract（原文）
This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of legitimacy, transparency and ethical conduct. Despite the growing volume of research on impression management, greenwashing and narrative disclosure, the literature remains fragmented across disciplinary silos. This study addresses the lack of a consolidated impression management framework by way of a two‐stage analytical approach. First, a systematic review of 806 academic sources using bibliometric mapping is performed revealing five thematic clusters that delineate the intellectual structure of the field. Second, a thematic coding process is conducted to derive a taxonomy of 17 impression management tactics, organised into five functional groupings: (i) narrative strategies (perception management, self‐promotion, reputation enhancement, building stakeholder rapport, deflecting criticism), (ii) distortive disclosure practices (exaggerating qualitative disclosures, selective disclosures, obfuscation techniques, re‐using information, temporal framing of disclosures), (iii) visual and digital tactics (distorting graphical disclosures, social media strategies), (iv) symbolic compliance and governance signals (tick‐box compliance, superficial board compositions, assurance signalling) and (v) symbolic legitimacy actions (intimidation and image‐driven philanthropy). The current study consolidates the fragmented literature into a unified framework, provides a theoretically grounded taxonomy that offers distinct and multi‐disciplinary areas for future research and offers practical guidance for assurance providers and regulators wanting to detect and evaluate impression management in an era of growing voluntary and mandatory sustainability reporting and assurance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/csr.70791first seen 2026-07-16 06:33:18
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