On A New Impression Management Technique

On A New Impression Management Technique

Author: zant worldpress

Materiality matrices are a relatively new tool largely developed by professional bodies to identify the economic, social and environmental issues that matter to stakeholders. Through a preliminary empirical study, this paper aims to examine whether firms use these matrices as a new impression management technique to project a more favorable image of their social and environmental performance. Our findings indicate conspicuous incidences of impression management from a high materiality convergence level to issue selection bias.

Field of Research: Sustainability Accounting, Impression Management

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