In this study, we construct a classificatory scheme of impression management tactics and apply it to a sample of sustainability report and annual report CEO statements issued by large Turkish companies. We find a wide range of impression management tactics applied in both types of CEO statements. However, impression management in sustainability report CEO statements emerges as more limited and uniform, revealing clearer prioritizations of impression management tactics when compared to annual report CEO statements. Sustainability report CEO statements emphasize tactics that allow the company to highlight carefully selected, isolated aspects of their sustainability engagement. At the same time, they rarely employ tactics that are geared towards more systematic (quantitative) performance evaluation. We attribute these differences to the way in which corporate sustainability performance is commonly conceptualized and evaluated, emphasising qualitative performance dimensions rather than the reporting of quantitative performance metrics. This results in the application of a different impression management tactics mix and limits the usefulness of sustainability reports as an accountability mechanism when compared to corporate annual reports. In addition, we provide tentative evidence for the context-specific nature of impression management, with the choice of impression management tactics reflecting the institutional environment a company is based in.

中文翻译：

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土耳其可持续发展报告首席执行官声明中的印象管理策略

在本研究中，我们构建了印象管理策略的分类方案，并将其应用于土耳其大型公司发布的可持续发展报告和年度报告 CEO 声明样本。我们发现在这两种类型的 CEO 声明中都应用了广泛的印象管理策略。然而，可持续发展报告 CEO 声明中的印象管理显得更加有限和统一，与年度报告 CEO 声明相比，印象管理策略的优先级更清晰。可持续发展报告 CEO 声明强调策略，使公司能够突出其可持续发展参与中精心挑选的、孤立的方面。与此同时，他们很少采用面向更系统（定量）绩效评估的策略。我们将这些差异归因于企业可持续发展绩效的普遍概念化和评估方式，强调定性绩效维度而不是定量绩效指标的报告。与企业年度报告相比，这会导致应用不同的印象管理策略组合，并限制了可持续发展报告作为问责机制的有效性。此外，我们为印象管理的上下文特定性质提供了初步证据，印象管理策略的选择反映了公司所在的制度环境。与企业年度报告相比，这会导致应用不同的印象管理策略组合，并限制了可持续发展报告作为问责机制的有效性。此外，我们为印象管理的上下文特定性质提供了初步证据，印象管理策略的选择反映了公司所在的制度环境。与企业年度报告相比，这会导致应用不同的印象管理策略组合，并限制了可持续发展报告作为问责机制的有效性。此外，我们为印象管理的上下文特定性质提供了初步证据，印象管理策略的选择反映了公司所在的制度环境。