Impression Management in Corporate Social Responsibility Reporting: An Analysis of Chief Executive Officer Letters in the Oil and Gas Sector

IF 8.3 2区管理学 Q1 BUSINESS

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-24 DOI:10.1002/csr.3220

Miguel Pombinho, Ana Fialho, Andreia Dionísio

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引用次数: 0

Abstract

This study aims to investigate the external and internal determinants that lead Chief Executive Officers (CEOs) of oil and gas companies to obfuscate and manipulate Corporate Social Responsibility (CSR) reporting. The analysis focuses on CEO letters from CSR and integrated reports of 24 companies, between 2008 and 2021. A total of 336 company-year observations were analyzed. Quantitative methods based on readability indexes, descriptive, inferential, and regression analysis are adopted. Macroeconomic conditions, CSR reporting frameworks, and cultural backgrounds determine the readability of CEO letters. The length of the letters, company's size, CEOs' age, and female representation on boards also influenced CEOs to engage in impression management (IM). The findings allow stakeholders to have a more truthful view of the impact of IM on CSR reporting. This study highlights an unstudied perspective on the impact of external and internal determinants on the readability of CSR reporting in an environmentally sensitive sector.

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企业社会责任报告中的印象管理：对油气行业首席执行官信函的分析

本研究旨在调查导致油气公司首席执行官（ceo）混淆和操纵企业社会责任（CSR）报告的外部和内部决定因素。该分析侧重于2008年至2021年间24家公司的企业社会责任CEO信函和综合报告。总共分析了336个公司年度观察结果。采用了基于可读性指标、描述分析、推理分析和回归分析的定量方法。宏观经济条件、企业社会责任报告框架和文化背景决定了CEO信函的可读性。信件的长度、公司规模、ceo的年龄和董事会中女性的比例也会影响ceo参与印象管理（IM）。这些发现使利益相关者能够更真实地了解即时管理对企业社会责任报告的影响。本研究强调了一个未经研究的观点，即外部和内部决定因素对环境敏感部门企业社会责任报告可读性的影响。

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来源期刊

Corporate Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.