OBJECTIVE: Develop an integrated perspective of the influence of financial contexts on CEOs’ motivations regarding the use of reading ease manipulation in the letters of oil and gas companies' sustainability and integrated reports.
The oil and gas sector is an environmentally sensitive (Hackston & Milne, 1996; Reverte, 2009) and controversial industry (Du & Vieira, 2012) and with important impacts on sustainable development (Doni et al., 2022). Recent years have seen an increase in the number of companies disclosing CSR information. This increase has not been accompanied by an increase in quality and transparency. CSR communications prese...
Analyzing companies' CSR reports is essential to understand if they are an impression management (IM) tool for shaping messages according to certain motivations (Merkl-Davies & Brennan, 2007, 2011).Tone has been defined in several ways (Patelli & Pedrini, 2015). In a broader sense, tone is described as the affect or feeling of a communication (Henry, 2008). The main approach used to measure the tone of a text i...
Analyzing companies' CSR reports is essential to understand whether they are an impression management (IM) tool to shape messages according to certain motivations (Merkl-Davies & Brennan, 2007, 2011).
Tone has been defined in several ways (Patelli & Pedrini, 2015). In a broader sense, tone is described as the affect or feeling of a communication (Henry, 2008). The main approach used to measure the tone of a text is based on the word’s frequency of a predetermined wordlist (Loughran & McDonald, 2015). The tone of CSR disclosure is a very recent topic and needs further development (Albitar et al., 2023; Arena ...
CSR reporting is vital across all industries. However, the oil and gas sector offer a compelling case for examining how companies may strategically disclose information.
Visual elements can be manipulated to influence beliefs, cognitive processes, decision-making and legitimacy (Kassinis & Panayiotou, 2018; Lock & Araujo, 2020). Graphs represent a specific form of visual communication frequently employed in the management of organizational legitimacy (Cho et al., 2012b; Hrasky, 2012). IM is a dynamic phenomenon that can be shaped by external contextual factors. A critical gap i...
Vacinar é a forma mais eficaz de prevenir as doenças infeciosas e os Sistemas de Informação de Saúde contribuem para a definição de políticas públicas, ao fornecer dados e ferramentas que assegurem uma ampla cobertura vacinal. Este estudo analisou o impacto do Sistema de Informação Vacinas na qualidade dos cuidados de imunização à comunidade, com base na experiência de 66 enfermeiros. Foram identificadas incons...
The environmental Kuznets curve (EKC) hypothesis posits an inverted U-shaped relationship between economic growth and environmental degradation. However, there is no consensus regarding the EKC hypothesis among countries and regions of different income groups. This study revisits the EKC hypothesis by employing cross-correlation analysis to explore the income–CO2 emissions relationship across 158 countries and ...
This study delves into the complexities of energy commodity futures and clean energy indexes, analyzing their responses to geopolitical risk. The detrended fluctuation analysis was applied, and the efficiency index was estimated to assess energy market behavior better. This approach allows the evaluation of long-range dependence and market efficiency. The findings show evolving patterns influenced by significan...