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Exploring the meaning of climate change discourses: an impression management exercise?

Author

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  • Nik Nazli Nik Ahmad
  • Dewan Mahboob Hossain

Abstract

Purpose - This study aims to analyze how language is used to present climate change information in the narratives of Malaysian companies’ annual reports. Design/methodology/approach - The study uses content analysis and discourse analysis, and Brennanet al.’s (2009) impression management strategies and legitimacy theory were applied to explain findings. Findings - Much of the discourses are rhetorical in nature and can be considered as corporate attempts to appear concerned for climate change, consistent with an attempt to appear legitimate and manage impressions. Research limitations/implications - The first limitation is the purposive sampling used which limits the generalizability of the findings. The second limitation is that the study neglects to focus on companies in environmentally sensitive sectors which have more substantial adverse impacts. The third limitation is that the study did not examine all types of impression management strategies, limiting itself only to strategies which provide a favorable view of the firm. Finally, the study did not attempt to investigate the different levels of impression management strategies. Practical implications - A major practical implication is for regulators to consider mandatory climate change reporting at least for the sectors which contribute adversely to global warming. Originality/value - This is a first attempt to examine climate change discourses in a developing country.

Suggested Citation

  • Nik Nazli Nik Ahmad & Dewan Mahboob Hossain, 2019. "Exploring the meaning of climate change discourses: an impression management exercise?," Accounting Research Journal, Emerald Group Publishing Limited, vol. 32(2), pages 113-128, July.
  • Handle: RePEc:eme:arjpps:arj-07-2016-0085
    DOI: 10.1108/ARJ-07-2016-0085
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    Citations

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    Cited by:

    1. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
    2. Ruiqin Mou & Tao Ma, 2023. "A Study on the Quality and Determinants of Climate Information Disclosure of A-Share-Listed Banks," Sustainability, MDPI, vol. 15(10), pages 1-19, May.
    3. Lorenzo Gelmini & Valentina Minutiello & Patrizia Tettamanzi & Maurizio Comoli, 2021. "Rhetoric, Accounting and Accountability: COVID-19 and the Case of Italy," Sustainability, MDPI, vol. 13(8), pages 1-21, April.
    4. Fernández-Vázquez, José-Santiago & Sancho-Rodríguez, Ángel, 2020. "Critical discourse analysis of climate change in IBEX 35 companies," Technological Forecasting and Social Change, Elsevier, vol. 157(C).
    5. Ayman Hassan Bazhair & Saleh F. A. Khatib & Hamzeh Al Amosh, 2022. "Taking Stock of Carbon Disclosure Research While Looking to the Future: A Systematic Literature Review," Sustainability, MDPI, vol. 14(20), pages 1-24, October.

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