Advertisement

Journal of Business Ethics

, Volume 152, Issue 3, pp 865–886 | Cite as

The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill

  • Charles H. Cho
  • Matias LaineEmail author
  • Robin W. Roberts
  • Michelle Rodrigue
Original Paper

Abstract

While proponents of sustainability reporting believe in its potential to help corporations be accountable and transparent about their social and environmental impacts, there has been growing criticism asserting that such reporting schemes are utilized primarily as impression management tools. Drawing on Goffman’s (The presentation of self in everyday life, Doubleday, New York, 1959) self-presentation theory and its frontstage/backstage analogy, we contrast the frontstage sustainability discourse of a sample of large U.S. oil and gas firms to their backstage corporate political activities in the context of the passage of the American-Made Energy and Good Jobs Act, also known as the Arctic National Wildlife Refuge (ANWR) Bill. The ANWR Bill was designed to allow oil exploration within the most sensitive environmental areas in the Refuge and this bill was vigorously debated in the United States Congress in 2005 and 2006. Our results suggest that the firms’ sustainability discourse on environmental stewardship and responsibility contrasts sharply with their less visible but proactive political strategies targeted to facilitate the passage of the ANWR Bill. This study thus contributes to the social and environmental accounting and accountability literature by highlighting the relevance of Goffman’s frontstage/backstage analogy in uncovering and documenting further the deceptive nature of the discourse contained in stand-alone sustainability reports. In addition, it seeks to contribute to the overall understanding of the multifaceted nature of sustainability reporting by placing it in relation to corporate political activities.

Keywords

Backstage and frontstage Goffman Impression management Lobbying and political strategies Self-presentation Sustainability reporting 

Notes

Acknowledgements

The authors wish to thank Carmen Correa (discussant at the 35th EAA Annual Congress), Bruno Oxibar (discussant at the 32eme AFC Congrès), Leslie Paik, Hyemi Shin, and the participants of the 22nd International Congress on Social and Environmental Accounting Research in Saint Andrews, the 4th GECAMB Conference on Environmental Management and Accounting (Portuguese CSEAR Conference) in Leiria, the 2011 Conference of the American Accounting Association’s Public Interest Section Mid-Year Meeting in Chicago, the 32ème Congrès de l’Association Francophone de Comptabilité (AFC) in Montpellier, the International Workshop on The Role of Business in Society and the Pursuit of the Common Good at ESSEC Business School in Cergy, the 2012 Alternative Accounts Conference in Quebec City, the 35th European Accounting Association Congress in Ljubljana, the 2016 McMaster Symposium in Hamilton and research workshops and seminars at Seoul National University, Pusan National University, Aston Business School, the University of Ottawa, the Conservatoire National des Arts et Métiers (CNAM), the Université de Nice Sophia Antipolis, the University of Central Florida, the University of Maastricht, Dongguk University, Yonsei University, HEC Lausanne, Concordia University, KAIST, CEIBS, the Ivey Business School, the Schulich School of Business and the Université Toulouse 1 Capitole for their valuable comments and feedback. Charles Cho also acknowledges the financial support provided by the Fonds Québécois de la Recherche sur la Société et la Culture (FQRSC), the Social Sciences and Humanities Research Council of Canada (SSHRC), and the ESSEC Research Centre (CERESSEC). Michelle Rodrigue acknowledges the financial support from Université Laval’s Programme de soutien à la recherche de la Faculté des sciences de l’administration and the École de comptabilité.

References

  1. Abdelrehim, N., Maltby, J., & Toms, S. (2015). Narrative reporting and crises: British Petroleum and Shell, 1950–1958. Accounting History, 20(2), 138–157.Google Scholar
  2. Adams, C. A. (2004). The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing and Accountability Journal, 17(5), 731–757.Google Scholar
  3. Allen, M. W., & Caillouet, R. H. (1994). Legitimation endeavors: Impression management strategies used by an organization in crisis. Communication Monographs, 61(1), 44–62.Google Scholar
  4. Apostol, O. M. (2015). A project for Romania? The role of the civil society’s counter-accounts in facilitating democratic change in society. Accounting, Auditing and Accountability Journal, 28(2), 210–241.Google Scholar
  5. Aras, G., & Crowther, D. (2008). Corporate sustainability reporting: A study in disingenuity? Journal of Business Ethics, 87(S1), 279–288.Google Scholar
  6. Arena, C., Bozzolan, S., & Michelon, G. (2015). Environmental reporting: Transparency to stakeholders or stakeholder manipulation? An analysis of disclosure tone and the role of the board of directors. Corporate Social Responsibility and Environmental Management, 22(6), 346–361.Google Scholar
  7. Arenas, D., Lozano, J. M., & Albareda, L. (2009). The role of NGOs in CSR: Mutual perceptions among stakeholders. Journal of Business Ethics, 88, 175–175.Google Scholar
  8. Arctic Circle. (2009). The Arctic National Wildlife Refuge: A special report. http://arcticcircle.uconn.edu/ANWR/anwrindex.html.
  9. Ashforth, B., & Gibbs, B. (1990). The double-edged sword of organizational legitimation. Organization Science, 1(2), 177–194.Google Scholar
  10. Atlas.ti (2004). Atlas.ti 5.0 user’s guide and reference. Berlin: Thomas Muhr Scientific Software Development.Google Scholar
  11. Bansal, P., & Clelland, I. (2004). Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment. The Academy of Management Journal, 47(1), 93–103.Google Scholar
  12. Bansal, P., & Hoffman, A. J. (2012). The Oxford handbook of business and the natural environment. Oxford: Oxford University Press.Google Scholar
  13. Bansal, P., & Kistruck, G. (2006). Seeing is (Not) believing: Managing the impressions of the firm’s commitment to the natural environment. Journal of Business Ethics, 67(2), 165–180.Google Scholar
  14. Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing and Accountability Journal, 21(3), 337–361.Google Scholar
  15. Bebbington, J., & Thomson, I. (2013). Sustainable development, management and accounting: Boundary crossing. Management Accounting Research, 24(4), 277–283.Google Scholar
  16. Bebbington, J., Unerman, J., & O’Dwyer, B. (2014). Sustainability accounting and accountability. New York: Routledge.Google Scholar
  17. Beelitz, A., & Merkl-Davies, D. M. (2012). Using discourse to restore organisational legitimacy: ‘CEO-speak’ after an incident in a German nuclear power plant. Journal of Business Ethics, 108(1), 101–120.Google Scholar
  18. Bell, J., & Lundblad, H. (2011). A comparison of Exxonmobil’s sustainability reporting to outcomes. Journal of Applied Business and Economics, 12(1), 17–29.Google Scholar
  19. Boiral, O. (2013). Sustainability reports as simulacra? A counter-account of A and A + GRI reports. Accounting, Auditing and Accountability Journal, 26(7), 1036–1071.Google Scholar
  20. Boiral, O. (2016). Accounting for the unaccountable: Biodiversity reporting and impression management. Journal of Business Ethics, 135(4), 751–768.Google Scholar
  21. Bozzolan, S., Cho, C. H., & Michelon, G. (2015). Impression management and organizational audiences: The Fiat Group case. Journal of Business Ethics, 126, 143–165.Google Scholar
  22. Brennan, N. M., & Merkl-Davies, D. (2013). Accounting narratives and impression management. In Lisa Jack, Jane Davison, & Russell Craig (Eds.), The routledge companion to accounting communication. Oxon: Routledge.Google Scholar
  23. Brennan, N. M., Merkl-Davies, D. M., & Beelitz, A. (2013). Dialogism in corporate social responsibility communications: Conceptualising verbal interaction between organisations and their audiences. Journal of Business Ethics, 115(4), 665–679.Google Scholar
  24. Bryman, A., & Bell, E. (2015). Business research methods (4th ed.). New York: Oxford University Press.Google Scholar
  25. Buhr, N., Gray, R., & Milne, M. (2014). Histories, rationales, voluntary standards and future prospects for sustainability reporting. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (2nd ed., pp. 51–71). New York: Routledge.Google Scholar
  26. Burger, J. (2001). Adequate science: Alaska’s Arctic refuge. Conservation Biology, 15(2), 539.Google Scholar
  27. Center for Responsive Politics. (2005). Boiling oil: The money behind the debate over drilling in ANWR. Money in Politics Alert 8(7), March 18.Google Scholar
  28. Center for Responsive Politics. (2010, 2016). http://www.opensecrets.org
  29. Chen, J. C., Cho, C. H., & Patten, D. M. (2014). Initiating disclosure of environmental liability information: An empirical analysis of firm choice. Journal of Business Ethics, 125(4), 681–692.Google Scholar
  30. Cheney, G. (1992). The corporate person (re)presents itself. In E. Toth & R. Heath (Eds.), Rhetorical and critical approaches to public relations. Hillsdale, NJ: Lawrence Erlbaum Associates.Google Scholar
  31. Chevron. (2004). Corporate responsibility report. http://www.corporateregister.com
  32. Cho, C. H. (2007). The relationship between business and government: An examination of corporate political action committees (PACs) in the energy and natural resources sector. In M. W. Wilcox & T. O. Mohan (Eds.), Contemporary issues in business ethics (pp. 119–133). New York: Nova Science Publishers Inc.Google Scholar
  33. Cho, C. H. (2009). Legitimation strategies used in response to environmental disaster: A French case study of Total S.A’.s Erika and AZF incidents. European Accounting Review, 18(1), 33–62.Google Scholar
  34. Cho, C. H., Chen, J. C., & Roberts, R. W. (2008). The politics of environmental disclosure regulation in the chemical and petroleum industries: Evidence from the Emergency Planning and Community Right-to-Know Act of 1986. Critical Perspectives on Accounting, 19(4), 450–465.Google Scholar
  35. Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015). Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, Organizations and Society, 40, 78–94.Google Scholar
  36. Cho, C. H., Patten, D. M., & Roberts, R. W. (2006). Corporate political strategy: An examination of the relation between political expenditures, environmental performance, and environmental disclosure. Journal of Business Ethics, 67(2), 139–154.Google Scholar
  37. Cho, C. H., & Roberts, R. (2010). Environmental reporting on the internet by America’s Toxic 100: Legitimacy and self-presentation. International Journal of Accounting Information Systems, 11(1), 1–16.Google Scholar
  38. Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4–5), 303–327.Google Scholar
  39. Collinson, D. L. (1999). ‘Surviving the rigs’: Safety and surveillance on North Sea oil installations. Organization studies, 20(4), 579–600.Google Scholar
  40. ConocoPhillips. (2004). Sustainable development report. http://www.corporateregister.com.
  41. Cooper, S., & Slack, R. (2015). Reporting practice, impression management and company performance: A longitudinal and comparative analysis of water leakage disclosure. Accounting and Business Research, 45(6–7), 801–840.Google Scholar
  42. Cormier, D., Gordon, I., & Magnan, M. (2004). Corporate environmental disclosure: Contrasting management’s perceptions with reality. Journal of Business Ethics, 49(2), 143–165.Google Scholar
  43. Corn, M., Ratner, M., and Alexander, K. (2015). Arctic National Wildlife Refuge (ANWR): A Primer for the 114th Congress. CRS Report, March 17, 2015. Congressional Research Service.Google Scholar
  44. Criado-Jiménez, I., Fernández-Chulián, M., Husillos-Carqués, J., & Larrinaga-González, C. (2008). Compliance with mandatory environmental reporting in financial statements: The case of Spain (2001–2003). Journal of Business Ethics, 79, 245–262.Google Scholar
  45. Deegan, C. (2014). An overview of legitimacy theory as applied within the social and environmental accounting literature. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (2nd ed., pp. 248–272). New York: Routledge.Google Scholar
  46. Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012). Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review, 87(3), 723–759.Google Scholar
  47. Doh, J. P., & Guay, T. R. (2006). Corporate social responsibility, public policy, and NGO activism in Europe and the United States: An institutional-stakeholder perspective. Journal of Management Studies, 43(1), 47–73.Google Scholar
  48. Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behaviour. Pacific Sociological Review, 18(1), 122–136.Google Scholar
  49. Du, S., & Vieira, E. T., Jr. (2012). Striving for legitimacy through corporate social responsibility: Insights from oil companies. Journal of Business Ethics, 110(4), 413–427.Google Scholar
  50. Eismeier, T. J., & Pollock, P. H. (1988). Business, money and the rise of corporate PACs in American elections. New York: Quorum Books.Google Scholar
  51. Elsbach, K. D., & Sutton, R. I. (1992). Acquiring organizational legitimacy through illegitimate actions: A marriage of institutional and impression management theories. The Academy of Management Journal, 35(4), 699–738.Google Scholar
  52. ExxonMobil. (2003). Corporate citizenship report. http://www.corporateregister.com
  53. ExxonMobil. (2005). Corporate citizenship report. http://www.corporateregister.com
  54. Federal Election Commission (2010). http://www.fec.gov. Accessed May 11, 2010.
  55. Global Reporting Initiative (GRI). (2002). Sustainability reporting guidelines. Boston, USA: GRI.Google Scholar
  56. Goffman, E. (1959). The presentation of self in everyday life. New York: Doubleday.Google Scholar
  57. Grafton, J., Lillis, A. M., & Mahama, H. (2011). Mixed methods research in accounting. Qualitative Research in Accounting and Management, 8(1), 5–21.Google Scholar
  58. Gray, R., Adams, C. A., & Owen, D. (2014). Accountability, social responsibility and sustainability: accounting for society and the environment. Harlow: Pearson.Google Scholar
  59. Gray, R., Owen, D., & Adams, C. A. (2009). Some theories for social accounting?: A review essay and a tentative pedagogic categorisation of theorisations around social accounting. Advances in Environmental Accounting and Management, 4, 1–54.Google Scholar
  60. Halliburton. (2003). Corporate social responsibility report. http://www.corporateregister.com.
  61. Higgins, C., & Walker, R. (2012). Ethos, logos, pathos: Strategies of persuasion in social/environmental reports. Accounting Forum, 36(3), 194–208.Google Scholar
  62. Holder-Webb, L., & Cohen, J. (2012). The cut and paste society: Isomorphism in codes of ethics. Journal of Business Ethics, 107(4), 485–509.Google Scholar
  63. Hooghiemstra, R. (2000). Corporate communication and impression management—New perspectives why companies engage in corporate social reporting. Journal of Business Ethics, 27(1), 55–68.Google Scholar
  64. Jeacle, I. (2008). Beyond the boring grey: The construction of the colourful accountant. Critical Perspectives on Accounting, 19(8), 1296–1320.Google Scholar
  65. Jeacle, I. (2014). “And the BAFTA goes to […]”: The assurance role of the auditor in the film awards ceremony. Accounting, Auditing and Accountability Journal, 27(5), 778–808.Google Scholar
  66. Klein, N. (2014). This changes everything: Capitalism vs the climate. New York: Simon and Schuster.Google Scholar
  67. Koch Industries Inc. (2003). Environmental, health and safety progress report. http://www.corporateregister.com.
  68. Laine, M. (2010). Towards sustaining status quo: Business talk of sustainability in Finnish corporate disclosures 1987–2005. European Accounting Review, 19(2), 247–274.Google Scholar
  69. Langley, A. (1999). Strategies for theorizing from process data. The Academy of Management Review, 24(4), 691–710.Google Scholar
  70. League of Conservation Voters. (2005). National Environmental Scorecard. Washington, DC.Google Scholar
  71. League of Conservation Voters. (2006) National Environmental Scorecard. Washington, DC.Google Scholar
  72. Leary, M. R., & Kowalski, R. M. (1990). Impression management: A literature review and two-component model. Psychological Bulletin, 107(1), 34–47.Google Scholar
  73. Luque-Vilchez, M., & Larrinaga, C. (2016). Reporting models do not translate well: Failing to regulate CSR reporting in Spain. Social and Environmental Accountability Journal, 36(1), 56–75.Google Scholar
  74. Madsen, P. M., & Rodgers, Z. J. (2015). Looking good by doing good: The antecedents and consequences of stakeholder attention to corporate disaster relief. Strategic Management Journal, 36, 776–794.Google Scholar
  75. Malina, M. A., Nørreklit, H. S. O., & Selto, F. H. (2011). Lessons learned: Advantages and disadvantages of mixed method research. Qualitative Research in Accounting and Management, 8(1), 59–71.Google Scholar
  76. Mallin, C., Michelon, G., & Raggi, D. (2013). Monitoring intensity and stakeholders’ orientation: How does governance affect social and environmental disclosure? Journal of Business Ethics, 114(1), 29–43.Google Scholar
  77. Marathon. (2004). Living our values. http://www.corporateregister.com.
  78. Matejek, S., & Gössling, T. (2014). Beyond legitimacy: A case study in BP’s “green lashing”. Journal of Business Ethics, 120(4), 571–584.Google Scholar
  79. McCormick, D. W. (2007). Dramaturgical analysis of organizational change and conflict. Journal of Organizational Change Management, 20(5), 685–699.Google Scholar
  80. McDonald, J., & Moffitt, R. (1980). The uses of Tobit analysis. Review of Economics and Statistics, 62(2), 318–321.Google Scholar
  81. Merkl-Davies, D. M., & Brennan, N. M. (2007). Discretionary disclosure strategies in corporate narratives: Incremental information or impression management? Journal of Accounting Literature, 26, 116–194.Google Scholar
  82. Merkl-Davies, D. M., & Brennan, N. M. (2011). A conceptual framework of impression management: New insights from psychology, sociology and critical perspectives. Accounting and Business Research, 41(5), 415–437.Google Scholar
  83. Merkl-Davies, D. M., Brennan, N. M., & McLeay, S. J. (2011). Impression management and retrospective sense-making in corporate narratives. Accounting, Auditing & Accountability Journal, 24(3), 315–344.Google Scholar
  84. Michelon, G. (2012). Impression management and legitimacy strategies: The BP case. Financial Reporting, 4, 35–64.Google Scholar
  85. Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59–78.Google Scholar
  86. Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. Thousand Oaks: Sage Publications.Google Scholar
  87. Milne, M. J., & Gray, R. (2013). W(h)ither ecology? The triple bottom line, the Global Reporting Initiative and corporate sustainability reporting. Journal of Business Ethics, 118(1), 13–29.Google Scholar
  88. Milne, M. J., & Patten, D. M. (2002). Securing organizational legitimacy. An experimental decision case examining the impact of environmental disclosures. Accounting, Auditing and Accountability Journal, 15(3), 372–405.Google Scholar
  89. Milne, M. J., Tregidga, H., & Walton, S. (2009). Words not actions! The ideological role of sustainable development reporting. Accounting, Auditing and Accountability Journal, 22(8), 1211–1257.Google Scholar
  90. Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853–886.Google Scholar
  91. Moneva, J. M., Archel, P., & Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting Forum, 30(2), 121–137.Google Scholar
  92. Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society, 23(3), 265–282.Google Scholar
  93. Occidental Petroleum Corporation. (2003a). Health, environment and safety annual report. http://www.corporateregister.com.
  94. Occidental Petroleum Corporation. (2003b). Social responsibility report. http://www.corporateregister.com.
  95. O’Dwyer, B. (2004). Qualitative data analysis: Illuminating a process for transforming a ‘messy’ but ‘attractive’ ‘nuisance’. In C. Humphrey & B. Lee (Eds.), The real life guide to accounting research: A behind-the-scene view of using qualitative research methods (pp. 391–407). London: Elsevier.Google Scholar
  96. Ogden, S., & Clarke, J. (2005). Customer disclosures, impression management and the construction of legitimacy: Corporate reports in the UK privatised water industry. Accounting, Auditing & Accountability Journal, 18(3), 313–345.Google Scholar
  97. Patten, D. M. (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society, 17(5), 471–475.Google Scholar
  98. Patten, D. M. (2002). The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27(8), 763–773.Google Scholar
  99. Podesta, J., and Boots, M. (2015). President Obama calls on Congress to protect Arctic Refuge as wilderness. The White House Blog. Available at https://www.whitehouse.gov/blog/2015/01/25/president-obama-calls-congress-protect-arctic-refuge-wilderness.
  100. Preuss, L. (2012). Responsibility in Paradise? The adoption of CSR tools by companies domiciled in tax havens. Journal of Business Ethics, 110(1), 1–14.Google Scholar
  101. Reid, E. M., & Toffel, M. W. (2009). Responding to public and private politics: Corporate disclosure of climate change strategies. Strategic Management Journal, 30(11), 1157–1178.Google Scholar
  102. Rinaldi, L., Unerman, J., & Tilt, C. A. (2014). The role of stakeholder engagement and dialogue within the sustainability accounting and reporting process. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability Accounting and Accountability (2nd ed., pp. 86–107). New York: Routledge.Google Scholar
  103. Roberts, R. W., Dwyer, P. D., & Sweeney, J. T. (2003). Political strategies used by the U.S. public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995. Journal of Accounting and Public Policy, 22(5), 433–457.Google Scholar
  104. Rodrigue, M. (2014). Contrasting realities: corporate environmental disclosure and stakeholder-released information. Accounting, Auditing and Accountability Journal, 27(1), 119–149.Google Scholar
  105. Rodrigue, M., Magnan, M., & Cho, C. H. (2013). Is environmental governance substantive or symbolic? An empirical investigation. Journal of Business Ethics, 114(1), 107–129.Google Scholar
  106. Ross, D. A. R. (2007). Backstage with the knowledge boys and girls: Goffman and distributed agency in an organic online community. Organization Studies, 28(3), 307–325.Google Scholar
  107. Rost, K., & Ehrmann, T. (2016). Reporting biases in empirical management research: The example of win-win corporate social responsibility. Business and Society,. doi: 10.1177/0007650315572858.CrossRefGoogle Scholar
  108. Sandberg, M., & Holmlund, M. (2015). Impression management tactics in sustainability reporting. Social Responsibility Journal, 11(4), 677–689.Google Scholar
  109. Scherer, A. G., & Palazzo, G. (2011). The new political role of business in a globalized world: A review of a new perspective on CSR and its implications for the firm, governance, and democracy. Journal of Management Studies, 48(4), 899–931.Google Scholar
  110. Shogren, E. (2005). For 30 years, a political battle over oil and ANWR. All things considered (p. 10). Washington: National Public RadioNovember.Google Scholar
  111. Smith, M. A. (2000). American business and political power. Chicago: The University of Chicago Press.Google Scholar
  112. Solomon, J. F., Solomon, A., Joseph, N. L., & Norton, S. D. (2013). Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman. Accounting, Organizations and Society, 38, 195–213.Google Scholar
  113. Spence, C., Husillos, J., & Correa-Ruiz, C. (2010). Cargo cult science and the death of politics: A critical review of social and environmental accounting research. Critical Perspectives on Accounting, 21(1), 76–89.Google Scholar
  114. Stolberg, S. (2008). Bush calls for end on offshore drilling. The New York Times, June 19.Google Scholar
  115. Talbot, D., & Boiral, O. (2015). Strategies for climate change and impression management: A case Study among Canada’s large industrial emitters. Journal of Business Ethics, 132(2), 329–346.Google Scholar
  116. Talbot, D., & Boiral, O. (2016). GHG Reporting and impression management: An assessment of sustainability reports from the energy sector. Journal of Business Ethics,. doi: 10.1007/s10551-015-2979-4.CrossRefGoogle Scholar
  117. Tata, J., & Prasad, S. (2015). CSR communication: An impression management perspective. Journal of Business Ethics, 132(4), 765–778.Google Scholar
  118. THOMAS. (2009). The Library of Congress. http://thomas.loc.gov.
  119. Thomson, I., Russell, S., & Dey, C. (2015). Activism, arenas and accounts in conflicts over tobacco control. Accounting, Auditing and Accountability Journal, 28(5), 809–845.Google Scholar
  120. Thornburg, S. W., & Roberts, R. W. (2008). Money, politics and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002. Accounting, Organizations and Society, 31(2–3), 229–248.Google Scholar
  121. Tregidga, H., Milne, M., & Kearins, K. (2014). (Re)presenting ‘sustainable organizations’. Accounting, Organizations and Society, 39(6), 477–494.Google Scholar
  122. Tregidga, H., & Milne, M. J. (2006). From sustainable management to sustainable development: a longitudinal analysis of a leading New Zealand environmental reporter. Business Strategy and the Environment, 15, 219–241.Google Scholar
  123. Unerman, J., & Chapman, C. (2014). Academic contributions to enhancing accounting for sustainable development. Accounting, Organizations and Society, 39(6), 385–394.Google Scholar
  124. Unerman, J., & Zappettini, F. (2014). Incorporating materiality considerations into analyses of absence from sustainability reporting. Social and Environmental Accountability Journal, 34(3), 172–186.Google Scholar
  125. U.S. 96th Congress. (2009). Alaska National Interest Lands Conservation Act. Public Law 96-487. http://alaska.fws.gov/asm/anilca/toc.html.
  126. U.S. Department of Energy. (2008). Analysis of crude oil production in the Arctic National Wildlife Refuge. Energy Information Administration, SR/OIAF/2008-03. Washington, DC.Google Scholar
  127. U.S. Department of Interior. (2015). Obama administration moves to protect Arctic National Wildlife Refuge. https://www.doi.gov/news/pressreleases/obama-administration-moves-to-protect-arctic-national-wildlife-refuge.
  128. U.S. House of Representatives. (2009). Office of the Clerk. http://clerk.house.gov.
  129. van Halderen, M. D., Bhatt, M., Berens, G. A., Brown, T. J., & Van Riel, C. B. (2016). Managing impressions in the face of rising stakeholder pressures: Examining oil companies’ shifting stances in the Climate Change debate. Journal of Business Ethics, 133(3), 567–582.Google Scholar
  130. Waller, D. (2001). Some shaky figures on ANWR drilling. Time, August 13.Google Scholar
  131. White, R., & Hanson, D. (2002). Corporate self, corporate reputation and corporate annual reports: Re-enrolling Goffman. Scandinavian Journal of Management, 18(3), 285–301.Google Scholar
  132. Windsheid, L., Bowes-Sperry, L., & Morner, M. (2016). Managing organizational gender diversity images: A content analysis of German corporate websites. Journal of Business Ethics,. doi: 10.1007/s10551-016-3292-6.CrossRefGoogle Scholar
  133. Ylönen, M., & Laine, M. (2015). For logistical reasons only? A case study of tax planning and corporate social responsibility reporting. Critical Perspectives on Accounting, 33, 5–23.Google Scholar
  134. Young, T. R., & Massey, G. (1978). The dramaturgical society: A macro-analytic approach to dramaturgical analysis. Qualitative Sociology, 1(2), 78–98.Google Scholar

Copyright information

© Springer Science+Business Media Dordrecht 2016

Authors and Affiliations

  • Charles H. Cho
    • 1
  • Matias Laine
    • 2
    Email author
  • Robin W. Roberts
    • 3
  • Michelle Rodrigue
    • 4
  1. 1.ESSEC Business SchoolCergy Pontoise CedexFrance
  2. 2.School of ManagementUniversity of TampereTampereFinland
  3. 3.Kenneth G. Dixon School of AccountingUniversity of Central FloridaOrlandoUSA
  4. 4.École de comptabilité, Faculté des Sciences de l’AdministrationUniversité LavalQuébecCanada

Personalised recommendations