Graphs Usage for Impression Management Purposes: The Case of Canadian Oil and Gas Corporations

Abstract

This study explores graphical depictions in annual and corporate social responsibility reports. The 10 largest Canadian corporations in the oil and gas industry were selected to focus on graph selectivity, enhancement, and distortions as impression management strategies. The results show evidence of selectivity and enhancement. However, unlike previous studies on graphical distortions, there is no evidence of favorable distortions in graphs. The graphs reported are well depicted and not distorted, indicating that this industry is rather cautious in its reporting. Potential explanations and reasons why this might be the case are offered. This study suggests the concept of “plausible deniability” in the context of graph manipulations.