GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector

The objective of this study was to analyze the quality of climate information disclosed by companies and the impression management strategies they have developed to justify or conceal negative aspects of their performance. The study is based on a qualitative content analysis of the sustainability re...

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Autori: Talbot, David (Autore) ; Boiral, Olivier (Autore)
Tipo di documento: Elettronico Articolo
Lingua:Inglese
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Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Pubblicazione: 2018
In: Journal of business ethics
Anno: 2018, Volume: 147, Fascicolo: 2, Pagine: 367-383
Altre parole chiave:B Global Reporting Initiative
B Counter-accounting
B Impression Management
B Climate Change
B Opacity
B GHG reporting
Accesso online: Volltext (lizenzpflichtig)