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

Nik Ahmad, Nik Nazli and Hossain, Dewan Mahboob (2019) Exploring the meaning of climate change discourses: an impression management exercise? Accounting Research Journal, 32 (2). pp. 113-128. ISSN 1030-9616 E-ISSN 1839-5465

	PDF - Published Version Restricted to Registered users only Download (194kB) | Request a copy
Preview	PDF (SCOPUS) - Supplemental Material Download (225kB) | Preview
Preview	PDF (WOS) - Supplemental Material Download (309kB) | Preview

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 Brennan et 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. © 2019, Emerald Publishing Limited.

Item Type:	Article (Journal)
Additional Information:	1371/79669
Uncontrolled Keywords:	Discourse analysis, Climate change, Annual reports, Malaysian companies
Subjects:	H Social Sciences > HB Economic Theory
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr. Nik Nazli Nik Ahmad
Date Deposited:	19 Mar 2020 21:42
Last Modified:	19 Mar 2020 21:42
URI:	http://irep.iium.edu.my/id/eprint/79669

Actions (login required)

View Item