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On managing hypocrisy: The transparency of sustainability reports

Higgins, C; Tang, S; Stubbs, W; (2020) On managing hypocrisy: The transparency of sustainability reports. Journal of Business Research , 114 pp. 395-407. 10.1016/j.jbusres.2019.08.041. Green open access

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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.

Type: Article
Title: On managing hypocrisy: The transparency of sustainability reports
Open access status: An open access version is available from UCL Discovery
DOI: 10.1016/j.jbusres.2019.08.041
Publisher version: https://doi.org/10.1016/j.jbusres.2019.08.041
Language: English
Additional information: This version is the author accepted manuscript. For information on re-use, please refer to the publisher’s terms and conditions.
Keywords: Transparency, Hypocrisy, Sustainability reporting, Organised hypocrisy
UCL classification: UCL
UCL > Provost and Vice Provost Offices > UCL BEAMS
UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment
UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment > Bartlett School Env, Energy and Resources
URI: https://discovery.ucl.ac.uk/id/eprint/10135332
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