On managing hypocrisy: the transparency of sustainability reports
Author(s)
Higgins, Colin
Tang, Samuel
Stubbs, Wendy
Type
Journal Article
Abstract
Hypocrisy creates significant challenges for managers and stakeholders. Knowledge of its nature and causes is extensive; however, understandings of its implications for management practice are limited. This study draws on the transparency literature, notably Schnackenberg and Tomlinson's (2016) disclosure, clarity and accuracy framework, to show that the way in which information is presented affects the way hypocrisy manifests and how it can be addressed. We analysed the sustainability reports of three financial services companies in Australia over a five-year period and found that in addition to minimising duplicity, transparency can increase engagement with the competing expectations facing companies. Despite its limitations, sustainability reporting offers insights in to the nature, causes and implications of organisational hypocrisy.
Date Issued
2020-06
Date Acceptance
2019-08-29
Citation
Journal of Business Research, 2020, 114, pp.395-407
ISSN
0148-2963
Publisher
Elsevier BV
Start Page
395
End Page
407
Journal / Book Title
Journal of Business Research
Volume
114
Copyright Statement
© 2019 Elsevier Inc. All rights reserved. This manuscript is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International Licence http://creativecommons.org/licenses/by-nc-nd/4.0/
Identifier
https://www.sciencedirect.com/science/article/pii/S0148296319305119?via%3Dihub
Subjects
Marketing
1505 Marketing
Publication Status
Published online
Date Publish Online
2019-09-10