Español EPM’s Integrated Report in the Light of Impression Management: An Approach to Graphic Information Analysis in Colombia
DOI:
https://doi.org/10.17533/udea.rc.n79a06Keywords:
Corporate Reporting, Impression Management, Graphic Analysis, Integrated ReportingAbstract
Over the last twenty years, disclosure of non-financial reports has increased, especially in companies
belonging to industries with high environmental and social impacts. The motivations for information disclosure have been the subject of study in companies with deteriorated reputation and legitimacy, since this type of reports can be used to transmit biased information to users in order to ensure social acceptance through various manifestations by the management. This paper analyzes the presence of Impression Management (IM) in financial and non-financial information disclosed in the 2015 Integrated Report (IR) of Empresas Públicas de Medellín (EPM). From an interpretative approach and using selectivity and graphic distortion techniques, it was evaluated whether graphic information is used to increase transparency and clarity or, on the contrary, to influence the public perception of users. It was found that EPM did not have a decided intention to favor itself, as 40% of the graphs favored EPM, 30% were unfavorable and another 30% did not reveal PM.
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