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The purpose of this paper is to investigate whether companies listed on the Johannesburg Stock Exchange use impression management techniques to obscure financial performance across the corporate reporting suite.

Mixed-effect linear regression models were used to examine whether there is a relationship between the financial performance of a company and the length or complexity of the reports produced.

Consistent with trends examined internationally, companies with lower financial performance tend to present lengthier disclosures throughout the reporting complement. However, there is limited evidence to suggest a definitive relationship between report complexity and performance. Corporate reports have maintained a consistent level of complexity and are not easily readable.

This paper is unique as it simultaneously considers multiple corporate reports, including the annual financial statements, integrated reports and market announcements. The paper contributes to the limited body of literature on impression management from emerging economies.

A comparison of the complexity measures to the average education level of South Africans indicates that most corporate reports are not readable to the layman investor. Thus, despite there being no definitive relationship between complexity and performance, there is impetus to simplify corporate reporting.

This study aims to examine the socio-economic and environmental impacts of mining activities as perceived by communities in Ghana, with data being drawn from primary and secondary sources.

A total of 90 community residents were interviewed, with 15 from each of the six selected different communities.

The findings revealed a positive perception that corporate social responsibility (CSR) practices of mining companies contribute to the development of mining communities in Ghana by creating jobs and generating income. However, it became clear that mining activities, particularly small-scale mining, create many social and environmental challenges as well. This includes land degradation, which reduces the fertility of community-owned land suitable for agricultural use. In addition, pollution of waterways and streams intensifies the plight of community residents living in mining areas.

Since 2011, the mining industry has invested between US$12m (in 2013) and US$44m (in 2011) in Ghana’s communities. The amount spent in 2019 was US$24m. The funds were spent by the industry in areas such as roads, education, health and electricity, among others. Still, it seems more effort is needed by the mining companies to harmonise the CSR practice and gain better impression by local people. In spite of the mining industry’s investment levels, more than half of the community respondents said it was insufficient. One-third of the respondents went as far as suggesting the mining companies had a negative impact on infrastructure improvement and community development.

The purpose of this paper is to explore the biodiversity reporting practices and trends of the top 50 Australian mining companies before and after the United Nations (UN) declared the period 2011-2020 as the “Decade on Biodiversity”.

Using content analysis and interviews, this study compares the extent and type of biodiversity disclosures made by the Australian Stock Exchange’s top 50 metals and mining companies both before and after the UN’s “Decade on Biodiversity” declaration in 2010.

A significant increase in the amount of biodiversity reporting is observed between the 2010 fiscal year preceding the UN’s declaration and the 2012 and 2013 fiscal years following the declaration. The findings reveal, however, that the extent of biodiversity reporting is quite variable, with some companies showing substantial increases in their biodiversity reporting and others showing modest or no increases. In particular, the larger companies in the sample showed a statistically significant increase in their disclosures on biodiversity in 2013 compared with 2010, while the increase in biodiversity disclosures by smaller companies was not significant. While interviewees spoke about their companies being more open and transparent, the biodiversity information that is being reported would not enable external parties to assess the company’s biodiversity performance.

To minimise an organisation’s use of biodiversity reporting as an impression management tool, it is suggested that biodiversity reporting should be more impact based and organisations should provide a report of their activities and their direct and tangible impacts on short-term and long-term biodiversity in and around their operating sites. A possible limitation of the present study pertains to its focus on companies’ voluntary disclosures made in their annual reports and sustainability reports, as opposed to other possible formal or even informal disclosure mediums.

Australia is one of 17 mega-diverse wildlife countries in the world. Finding ways to support the country’s biodiversity framework and strategy are crucial to this continued status. Due to the mining industry’s significant impact on Australia’s biodiversity, a strong need exists for biodiversity reporting by this industry. Furthermore, this reporting should be provided on a site-by-site basis. At present, the reporting aggregation typically conducted by mining companies produces obscure information that is neither useful for stakeholders who are impacted by the mining companies’ activities nor for policymakers who are vested with responsibility for protecting and sustaining the world’s biodiversity.

This study examines the biodiversity reporting and discourse practices of mining companies in Australia and develops a 50-item biodiversity reporting index to measure the biodiversity reporting practices.

The purpose of this paper is to develop an effective approach to support and guide production improvement processes utilising online product reviews.

This paper combines two methods: (1) natural language processing (NLP) to support advanced text mining to increase the accuracy of information extracted from product reviews and (2) quality function deployment (QFD) to utilise the extracted information to guide the product improvement process.

The paper proposes an approach to automate the process of obtaining voice of the customer (VOC) by performing text mining on available online product reviews while considering key factors such as the time of review and review usefulness. The paper enhances quality management processes in organisations and advances the literature on customer-oriented product improvement processes.

Online product reviews are a valuable source of information for companies to capture the true VOC. VOC is then commonly used by companies as the main input for QFD to enhance quality management and product improvement. However, this process requires considerable time, during which VOC may change, which may negatively impact the output of QFD. This paper addresses this challenge by providing an improved approach.

This paper aims to develop an integrative framework based on a convergence of embodiment, ecological and phenomenological theoretical perspectives to explain the multiple processes involved in the consumers’ mining, processing and application of brand-related sensory data through a sensory brand experience (SBE).

This research adopts a qualitative method by using face-to-face in-depth interviews (retail managers and customers) and focus group interviews (actual customers) with 34 respondents to investigate SBEs in the context of Chinese shopping malls.

Results show that the brand data mined through multisensory cues (visual, auditory, olfactory, tactile and taste) in a brand setting are processed internally as SBEs (involving sensory impressions, fun, interesting, extraordinary, comforting, caring, innovative, pleasant, appealing and convenient), which influence key variables in customer–brand relationships including customer satisfaction, brand attachment and customer lovemarks.

This study has implications for current theory on experiential marketing, branding, consumer–brand relationships, consumer psychology and customer experience management.

The purpose of this paper is to identify the web-based features of corporate social responsibility (CSR) disclosure that play a role in making CSR information prominent to investors and give the information better recognition for investment decisions.

The authors posit a positive association between the company’s capital market performance and the web-based features used for CSR disclosure by the company. The authors argue that the more effective the feature is in enhancing the prominence of CSR information, the higher is the share turnover and market value of shares of a company, and the lower is its share prices’ bid-ask spread. Five specific web-based features, namely, the location, accessibility, medium, variety and extent of disclosure are identified as features used for web-based CSR disclosure. The research framework is drawn from Brennan and Merkl–Davies’ (2013) impression management strategies and Merton’s (1987) “investor recognition hypothesis”.

The findings show that visual and structural emphases of CSR information via specific web-based features enhance information prominence and could favourably influence investors’ impression towards the company. Investors are likely to make investment decisions in favour of the company, resulting in a higher share turnover along with increased market value of the shares of the company and lower bid-ask spread of its share prices.

The paper highlights the significance of utilisation of web-based features in enhancing CSR information prominence for impression management purposes.

The findings have the potential to benefit preparers, users and policymakers by enhancing their knowledge and understanding of the utilisation of web-based CSR disclosure features. Specifically, preparers will be more aware of web-based feature(s) that could be useful in projecting CSR-related information to their stakeholders.

The study will help enhance the dissemination of web-based CSR information.

The study adds to the literature on web-based CSR disclosure, by developing a structured approach to examine the effectiveness of web-based features for investors’ impression management.

This research paper seeks to explore two narratives identified in a project focusing on CSR in Brazil: the “official view” promoted by the company, and “divergent voices” that called into question the legitimacy of the official view.

This takes the form of a qualitative design and interpretive approach. Semi‐structured, face‐to‐face interviews supplemented with corporate materials, web searches, informal conversations with external stakeholders, and non‐participant observation are also used.

The study revealed that the official narrative emerging from the “corporate performances” organized by the key informant was consistently positive. The divergent narrative portrayed the company in a negative light, and was unveiled through web searches and further reflection in the post‐fieldwork period.

Data collection could have been carried out more systematically if the researcher had had greater control over the situation, especially with regard to recruitment of participants, which was done by the key informant.

The study contributes to a better understanding of the concept of “CSR as organizational culture”, which has not been significantly explored in the literature. It addresses the scarcity of works on CSR in the Brazilian mining sector and stresses the importance of going beyond the official view when researching CSR cultures, to consider a diversity of perspectives.

David Jones' article on North Sea Oil rightly stresses that energy planning, with its manpower and training implications, can be done effectively only over the longer term. Recent events have discredited the impression, commonly held in the 1960s, that sources of energy could be turned on and off like a tap to correspond with short‐term fluctuations in their price. Over the years, the National Coal Board have repeatedly emphasised the hard geological fact that coalmining capacity, unless it is continuously worked, can so deteriorate that it might be lost for ever. Much the same kind of consideration applies to coalmining skills. They cannot be turned on and off like a tap either. They take time to acquire, and people are not going to acquire them unless they have some assurance that they are going to be able to use them.

The objective of this paper is to test Ullmann's hypothesis that strategy posture, modified by financial performance, must be considered in light of stakeholder power in order to understand a company's social responsibility disclosure policy.

This study in this paper uses regression analysis to examine annual report disclosure of environmental information after a major accident in the mining industry. A multiple‐item disclosure score is tailored to the Canadian accounting environment, and used as a dependent variable.

This paper finds that companies that maintain themselves in the public eye through press release activity disclose more information than other companies. However there is no evidence to suggest that disclosure content is moderated by financial performance. Companies that obtained external financing one year after the accident made more disclosure than other companies. The significance of the external financing variable is evident when disclosure is restricted to discretionary or non‐financial items, but disappears if the dependent variable represents mandatory financial items.

The paper shoes that while Ullmann addressed the matter of actual social responsibility performance, in addition to disclosure, this paper does not examine performance. Furthermore, press release activity is only one type of strategic posture. Future work that employs some other measure may yield additional insight into the decision‐making process.

Prior study of Ullmann's work has not considered the interactive impact of profit and strategic posture. Furthermore, the actual nature of the disclosure, voluntary versus mandatory, has not been specifically examined. This paper addresses both of these issues.

Companies are often accused of using sustainability disclosures as public relations tools to manage financial and non-financial stakeholders' impressions. The purpose of our study was firstly to determine how comprehensive the human rights disclosures of a sample of large international companies were and secondly, whether different narrative styles are associated with levels of disclosure to manage readers' impressions about the company. We analysed the public human rights disclosures for 154 large, international companies obtained from the UN Guiding Principles Reporting website. On average, companies complied with only one-third of the UN Guiding Principles Reporting Framework criteria. Communication about policies has the highest compliance, whilst communication about determining which human rights aspects are salient to the company, remedies for transgressions and stakeholder engagement have the lowest disclosure. When we split the sample between high disclosure and low disclosure companies, we found that the readability of the human rights disclosures is exceptionally low and even more so for low disclosure companies. Low disclosure companies used words implying Satisfaction significantly more than high disclosure companies, which provides some support for suspecting that low disclosure companies practise impression management by only presenting a ‘rosy picture’, as well as obfuscation via low readability. We add to the literature on impression management by large corporations in their sustainability reporting, and specifically human rights disclosures, by revealing how the interplay of low disclosure, low readability and overuse of words signalling Satisfaction contributes to impression management, rather than sincere attempts at accountability to all stakeholders.