Purpose The purpose of this paper is to investigate whether the introduction of water security, in 2015, as a category in the Carbon Disclosure Project (CDP) Climate A-List, increases the use of impression management (IM) strategies. The purpose is to analyze how companies reacted to programmes...

Purpose The purpose of this paper is to synthesize insights from existing research on the disclosure of non-generally accepted accounting principles (GAAP) earnings, from an international point of view, and to suggest several avenues for future research in this area. Design/methodology/approach...