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
Total Reviews: 0
After completion purchase and payment you will get an email with download link of book. You can download this book within 24 hours. Be remember you can't download this book after 24 hours.
There are no reviews yet.