A Framework for Impression Management in Extra-Financial Reporting

This paper examines how organisations employ impression management tactics in extra-financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non-financial disclosures to influence perceptions of legitimacy, transparency and ethical conduct. Despite the growing volume of research on impression management, greenwashing and narrative disclosure, the literature remains fragmented across disciplinary silos. This study addresses the lack of a consolidated impression management framework by way of a two-stage analytical approach. First, a systematic review of 806 academic sources using bibliometric mapping is performed revealing five thematic clusters that delineate the intellectual structure of the field. Second, a thematic coding process is conducted to derive a taxonomy of 17 impression management tactics, organised into five functional groupings: (i) narrative strategies (perception management, self-promotion, reputation enhancement, building stakeholder rapport, deflecting criticism), (ii) distortive disclosure practices (exaggerating qualitative disclosures, selective disclosures, obfuscation techniques, re-using information, temporal framing of disclosures), (iii) visual and digital tactics (distorting graphical disclosures, social media strategies), (iv) symbolic compliance and governance signals (tick-box compliance, superficial board compositions, assurance signalling) and (v) symbolic legitimacy actions (intimidation and image-driven philanthropy). The current study consolidates the fragmented literature into a unified framework, provides a theoretically grounded taxonomy that offers distinct and multi-disciplinary areas for future research and offers practical guidance for assurance providers and regulators wanting to detect and evaluate impression management in an era of growing voluntary and mandatory sustainability reporting and assurance.