FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1484908810> ?p ?o ?g. }

• W1484908810 endingPage "88" @default.
• W1484908810 startingPage "74" @default.
• W1484908810 abstract "Purpose The purpose of this paper is to investigate the use of graphs in corporate sustainability reports and attempt to determine, first, whether the use of graphs appears to be associated with attempts at impression management, and second, whether differences across three levels of reporting regulatory structure are associated with differences in the level of impression management. Design/methodology/approach Based on a sample of 120 sustainability reports issued by firms from six different countries, the authors empirically test for differences in presentation of favourable, as opposed to unfavourable, items (enhancement) and for differences in the direction of materially distorted graphs (obfuscation). Findings For the overall sample, substantial evidence was found of both enhancement and obfuscation in the graph displays. Also, more limited evidence was found that impression management differs across companies facing different regulatory structures. Research limitations/implications The authors investigate graph use for only one year's reports and for a sample of large companies from only six different countries. Further, the enhancement findings are not evidence that the companies are necessarily providing misleading information. However, the results show that the way information is being provided in corporate sustainability reports appears to be manipulated by the firms to enhance a positive image and to obfuscate negative trends. The reports may thus be less about increasing corporate accountability across the social and environmental domains than about managing impressions. Hence, it may be beneficial for advocate organizations, such as the Global Reporting Initiative, to provide additional guidance on “how” information gets portrayed in sustainability reports. Originality/value The paper expands prior research into corporate manipulation of graphs to the domain of sustainability reporting and adds further evidence that the reporting needs to be carefully assessed." @default.
• W1484908810 created "2016-06-24" @default.
• W1484908810 creator A5016610651 @default.
• W1484908810 creator A5016742928 @default.
• W1484908810 creator A5036951565 @default.
• W1484908810 date "2012-05-11" @default.
• W1484908810 modified "2023-10-01" @default.
• W1484908810 title "Enhancement and obfuscation through the use of graphs in sustainability reports" @default.
• W1484908810 cites W1560653061 @default.
• W1484908810 cites W1967270938 @default.
• W1484908810 cites W1970561395 @default.
• W1484908810 cites W1996597603 @default.
• W1484908810 cites W1997456016 @default.
• W1484908810 cites W2000045119 @default.
• W1484908810 cites W2003808227 @default.
• W1484908810 cites W2011819170 @default.
• W1484908810 cites W2013061764 @default.
• W1484908810 cites W2024630770 @default.
• W1484908810 cites W2028456306 @default.
• W1484908810 cites W2029292915 @default.
• W1484908810 cites W2030701346 @default.
• W1484908810 cites W2033004714 @default.
• W1484908810 cites W2054592136 @default.
• W1484908810 cites W2059285952 @default.
• W1484908810 cites W2069303980 @default.
• W1484908810 cites W2104972245 @default.
• W1484908810 cites W2124668684 @default.
• W1484908810 cites W2138122541 @default.
• W1484908810 cites W2141425356 @default.
• W1484908810 cites W2171827255 @default.
• W1484908810 cites W3121756164 @default.
• W1484908810 cites W3121777248 @default.
• W1484908810 cites W3121951548 @default.
• W1484908810 cites W3122389139 @default.
• W1484908810 cites W3122489987 @default.
• W1484908810 cites W3122837089 @default.
• W1484908810 cites W3124411176 @default.
• W1484908810 cites W3126091261 @default.
• W1484908810 cites W4248592718 @default.
• W1484908810 cites W4321429583 @default.
• W1484908810 cites W4230031610 @default.
• W1484908810 doi "https://doi.org/10.1108/20408021211223561" @default.
• W1484908810 hasPublicationYear "2012" @default.
• W1484908810 type Work @default.
• W1484908810 sameAs 1484908810 @default.
• W1484908810 citedByCount "53" @default.
• W1484908810 countsByYear W14849088102013 @default.
• W1484908810 countsByYear W14849088102014 @default.
• W1484908810 countsByYear W14849088102015 @default.
• W1484908810 countsByYear W14849088102016 @default.
• W1484908810 countsByYear W14849088102017 @default.
• W1484908810 countsByYear W14849088102018 @default.
• W1484908810 countsByYear W14849088102019 @default.
• W1484908810 countsByYear W14849088102020 @default.
• W1484908810 countsByYear W14849088102021 @default.
• W1484908810 countsByYear W14849088102022 @default.
• W1484908810 countsByYear W14849088102023 @default.
• W1484908810 crossrefType "journal-article" @default.
• W1484908810 hasAuthorship W1484908810A5016610651 @default.
• W1484908810 hasAuthorship W1484908810A5016742928 @default.
• W1484908810 hasAuthorship W1484908810A5036951565 @default.
• W1484908810 hasBestOaLocation W14849088102 @default.
• W1484908810 hasConcept C11012388 @default.
• W1484908810 hasConcept C121955636 @default.
• W1484908810 hasConcept C141261163 @default.
• W1484908810 hasConcept C144133560 @default.
• W1484908810 hasConcept C15744967 @default.
• W1484908810 hasConcept C162853370 @default.
• W1484908810 hasConcept C17744445 @default.
• W1484908810 hasConcept C185592680 @default.
• W1484908810 hasConcept C18903297 @default.
• W1484908810 hasConcept C198531522 @default.
• W1484908810 hasConcept C199539241 @default.
• W1484908810 hasConcept C2776007630 @default.
• W1484908810 hasConcept C2776950860 @default.
• W1484908810 hasConcept C38652104 @default.
• W1484908810 hasConcept C39549134 @default.
• W1484908810 hasConcept C40305131 @default.
• W1484908810 hasConcept C41008148 @default.
• W1484908810 hasConcept C43617362 @default.
• W1484908810 hasConcept C4994750 @default.
• W1484908810 hasConcept C66204764 @default.
• W1484908810 hasConcept C77805123 @default.
• W1484908810 hasConcept C86803240 @default.
• W1484908810 hasConceptScore W1484908810C11012388 @default.
• W1484908810 hasConceptScore W1484908810C121955636 @default.
• W1484908810 hasConceptScore W1484908810C141261163 @default.
• W1484908810 hasConceptScore W1484908810C144133560 @default.
• W1484908810 hasConceptScore W1484908810C15744967 @default.
• W1484908810 hasConceptScore W1484908810C162853370 @default.
• W1484908810 hasConceptScore W1484908810C17744445 @default.
• W1484908810 hasConceptScore W1484908810C185592680 @default.
• W1484908810 hasConceptScore W1484908810C18903297 @default.
• W1484908810 hasConceptScore W1484908810C198531522 @default.
• W1484908810 hasConceptScore W1484908810C199539241 @default.
• W1484908810 hasConceptScore W1484908810C2776007630 @default.
• W1484908810 hasConceptScore W1484908810C2776950860 @default.
• W1484908810 hasConceptScore W1484908810C38652104 @default.

• next