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This paper evaluates the extent of Vale Co.’s utilization of impression management practices in its reports, including CSR reports and integrated reports. The emphasis is specifically on periods before, during, and after two dam collapse crises. The study objectives encompass a thorough analysis of both the quantity and quality of CSR disclosures within the context of Vale. Based on an empirical study of the Vale company’s engagement in dam failures in Brazil in 2015 and 2019, the authors plan to carry out a content analysis covering a nine-year timeframe from 2013 to 2021. This analysis utilizes the Gunning FOG Index and NVivo Software to examine CSR reports, integrated reports, reputable newspaper articles, and social media content. The goal is to evaluate the extent of disclosure, both in terms of quantity and quality, prior to, during, and following the incident involving the collapse of the iron ore mine and the construction of a waste-holding dam. Findings suggest that when analyzing Vale’s CSR reports, sentiment analysis generally reveals a neutral tone. This contrasts with the largely negative feelings observed in the extensive newspaper coverage of dam collapse situations, which were analyzed using the NVIVO software program. Additionally, consistently higher Gunning Fog Scores show that the CSR reports have a high level of linguistic and conceptual complexity, as shown by continuously elevated Gunning Fog Scores. This might potentially hinder the ease of understanding and the clarity of the information provided. Our study places significant emphasis on the significance of clarity to ensure stakeholder comprehension and engagement. Research implications: The research highlights the importance of understanding the neutral tone in Vale’s CSR reports compared to negative media coverage of dam collapses. This suggests a need to address potential mismatches in narrative portrayal. Moreover, the complexity of language and content in CSR reports underscores barriers to accessibility and transparency, calling for clearer communication strategies. Ultimately, enhancing clarity in CSR reporting is essential for effective stakeholder engagement and alignment with external perceptions. Originality/value: The uniqueness of this study consists in its investigation of the influence of impression management strategies on corporate social responsibility (CSR) reports, as well as the comparison of conflicting viewpoints expressed in respected newspapers concerning dam failures. Based on a content analysis case study spanning nine years (2013–2021) of Brazil’s Vale dam breach company, our research juxtaposes the content analysis of newspaper articles and social media with Vale’s CSR reports. This comparative study focuses on the time periods preceding, during, and following two instances of dam collapse events, with the purpose of fulfilling our research objectives.

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Beyond Claims: CSR Reports, ESG Initiatives, and the Consequences of Impressions Management; Empirical Analysis

  • 章节

  • 发表日期：

    2025年

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  • Israa Badr,
  • Rawnaa Ibrahim,
  • Khaled Hussainey

摘要

This paper evaluates the extent of Vale Co.’s utilization of impression management practices in its reports, including CSR reports and integrated reports. The emphasis is specifically on periods before, during, and after two dam collapse crises. The study objectives encompass a thorough analysis of both the quantity and quality of CSR disclosures within the context of Vale. Based on an empirical study of the Vale company’s engagement in dam failures in Brazil in 2015 and 2019, the authors plan to carry out a content analysis covering a nine-year timeframe from 2013 to 2021. This analysis utilizes the Gunning FOG Index and NVivo Software to examine CSR reports, integrated reports, reputable newspaper articles, and social media content. The goal is to evaluate the extent of disclosure, both in terms of quantity and quality, prior to, during, and following the incident involving the collapse of the iron ore mine and the construction of a waste-holding dam. Findings suggest that when analyzing Vale’s CSR reports, sentiment analysis generally reveals a neutral tone. This contrasts with the largely negative feelings observed in the extensive newspaper coverage of dam collapse situations, which were analyzed using the NVIVO software program. Additionally, consistently higher Gunning Fog Scores show that the CSR reports have a high level of linguistic and conceptual complexity, as shown by continuously elevated Gunning Fog Scores. This might potentially hinder the ease of understanding and the clarity of the information provided. Our study places significant emphasis on the significance of clarity to ensure stakeholder comprehension and engagement. Research implications: The research highlights the importance of understanding the neutral tone in Vale’s CSR reports compared to negative media coverage of dam collapses. This suggests a need to address potential mismatches in narrative portrayal. Moreover, the complexity of language and content in CSR reports underscores barriers to accessibility and transparency, calling for clearer communication strategies. Ultimately, enhancing clarity in CSR reporting is essential for effective stakeholder engagement and alignment with external perceptions. Originality/value: The uniqueness of this study consists in its investigation of the influence of impression management strategies on corporate social responsibility (CSR) reports, as well as the comparison of conflicting viewpoints expressed in respected newspapers concerning dam failures. Based on a content analysis case study spanning nine years (2013–2021) of Brazil’s Vale dam breach company, our research juxtaposes the content analysis of newspaper articles and social media with Vale’s CSR reports. This comparative study focuses on the time periods preceding, during, and following two instances of dam collapse events, with the purpose of fulfilling our research objectives.