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

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 a...

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Main Authors:	Nik Ahmad, Nik Nazli, Hossain, Dewan Mahboob
Format:	Article
Language:	English English English
Published:	Emerald Group Publishing Ltd. 2019
Subjects:	HB Economic Theory
Online Access:	http://irep.iium.edu.my/79669/ http://irep.iium.edu.my/79669/ http://irep.iium.edu.my/79669/ http://irep.iium.edu.my/79669/1/79669_Exploring%20the%20meaning%20of%20climate.pdf http://irep.iium.edu.my/79669/2/79669_Exploring%20the%20meaning%20of%20climate_SCOPUS.pdf http://irep.iium.edu.my/79669/3/79669_Exploring%20the%20meaning%20of%20climate_WOS.pdf

id	iium-79669
recordtype	eprints
spelling	iium-796692020-03-19T13:42:43Z http://irep.iium.edu.my/79669/ Exploring the meaning of climate change discourses: an impression management exercise? Nik Ahmad, Nik Nazli Hossain, Dewan Mahboob HB Economic Theory 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. Emerald Group Publishing Ltd. 2019-07-01 Article PeerReviewed application/pdf en http://irep.iium.edu.my/79669/1/79669_Exploring%20the%20meaning%20of%20climate.pdf application/pdf en http://irep.iium.edu.my/79669/2/79669_Exploring%20the%20meaning%20of%20climate_SCOPUS.pdf application/pdf en http://irep.iium.edu.my/79669/3/79669_Exploring%20the%20meaning%20of%20climate_WOS.pdf 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 https://www.emerald.com/insight/content/doi/10.1108/ARJ-07-2016-0085/full/html 10.1108/ARJ-07-2016-0085
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English English
topic	HB Economic Theory
spellingShingle	HB Economic Theory Nik Ahmad, Nik Nazli Hossain, Dewan Mahboob Exploring the meaning of climate change discourses: an impression management exercise?
description	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.
format	Article
author	Nik Ahmad, Nik Nazli Hossain, Dewan Mahboob
author_facet	Nik Ahmad, Nik Nazli Hossain, Dewan Mahboob
author_sort	Nik Ahmad, Nik Nazli
title	Exploring the meaning of climate change discourses: an impression management exercise?
title_short	Exploring the meaning of climate change discourses: an impression management exercise?
title_full	Exploring the meaning of climate change discourses: an impression management exercise?
title_fullStr	Exploring the meaning of climate change discourses: an impression management exercise?
title_full_unstemmed	Exploring the meaning of climate change discourses: an impression management exercise?
title_sort	exploring the meaning of climate change discourses: an impression management exercise?
publisher	Emerald Group Publishing Ltd.
publishDate	2019
url	http://irep.iium.edu.my/79669/ http://irep.iium.edu.my/79669/ http://irep.iium.edu.my/79669/ http://irep.iium.edu.my/79669/1/79669_Exploring%20the%20meaning%20of%20climate.pdf http://irep.iium.edu.my/79669/2/79669_Exploring%20the%20meaning%20of%20climate_SCOPUS.pdf http://irep.iium.edu.my/79669/3/79669_Exploring%20the%20meaning%20of%20climate_WOS.pdf
first_indexed	2023-09-18T21:51:40Z
last_indexed	2023-09-18T21:51:40Z
_version_	1777413809889083392

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

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