THE USE OF SUBSTANTIVE RATIONALITY IN
IMPRESSION MANAGEMENT IN SUSTAINABILITY REPORTING
Name: LETICIA BECHARA SILVA
Type: MSc dissertation
Publication date: 02/08/2021
Advisor:
Name |
Role |
|---|---|
| GABRIEL MOREIRA CAMPOS | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| GABRIEL MOREIRA CAMPOS | Advisor * |
| RAFAEL DE LACERDA MOREIRA | Internal Examiner * |
Summary: Silva, L. B., (2021). O uso da racionalidade substantiva no gerenciamento de impressão em
relatórios socioambientais (Dissertação de Mestrado). Universidade Federal do Espírito
Santo - UFES, Vitória, ES, Brasil.
Objective: This paper aims to investigate a predominant rational approach in the use of
impression management in the accounting narratives of Samarco Mineração S.A. and
Fundação Renova, through the lens of Legitimacy Theory.
