“…Previously, the work of Neu et al (1998), illustrating how corporations use environmental disclosure in annual reports to manage public impression about their activities, is inspired by Goffman (1959). Jeacle (2008) Besides the work drawing on Goffman, there is a substantial body of research exploring corporate disclosures from various other impression management perspectives specifically in the oil and gas industry (e.g., Abdelrehim et al, 2015;Arena et al, 2015;Bell and Lundblad, 2011;Cho, 2009;Hooghiemstra, 2000;Du and Vieira, 2012;Matejek and Gössling, 2014;Michelon, 2012;Patten, 1992;van Halderen et al, 2016), in the water industry (e.g., Cooper and Slack, 2015;Ogden and Clarke, 2005) and in other settings (e.g., Bansal and Clelland, 2004;Boiral, 2016;Bozzolan et al, 2015;Elsbach and Sutton, 1992;Higgins and Walker, 2012;Michelon et al, 2015;Neu et al, 1998;Sandberg and Holmlund, 2015;Talbot and Boiral, 2015;Talbot and Boiral, forthcoming;Tata and Prasad, 2015;Windsheid et al, 2016). In general, this prior research has shown how organizations use different impression management tactics to maintain or enhance their image (e.g.…”