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The purpose of this paper is to investigate whether the introduction of water security, in 2015, as a category in the Carbon Disclosure Project (CDP) Climate A-List, increases the use of impression management (IM) strategies. The purpose is to analyze how companies reacted to programmes of voluntary disclosure of environmental information.

Mixed-methods research was developed, combining a qualitative and quantitative approach. This study first used a qualitative content analysis of 15 companies’ reports, from the materials sector, which was scored in the CDP Climate A-List, in 2017, to identify the IM strategies adopted. Next, this study conducted a quantitative analysis to test the mean differences of water references between years, industry and region.

Three types of IM strategies are identified (justification and commitment, self-promotion and authorization). The references identified as self-promotion strategy increased in 2016. This indicates companies reacted to the programmes for voluntary disclosure of environmental information by increasing strategies of legitimization and image promotion.

Further research can be developed, focusing only on sustainability reports and extending the number of companies, the period and sectors under analysis.

This paper shows how the inclusion of a topic such as water security in an environmental ranking of companies, namely, CDP A-List, affects the use of IM strategies in voluntary disclosures.

This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting.

The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting.

The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting.

Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions.

The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.