Through the Smokescreen of the Dieselgate Disclosure: Neutralizing the Impacts of a Major Sustainability Scandal. (June 2022)

• Record Type: Journal Article
• Authors: Boiral, Olivier; Brotherton, Marie-Christine; Yuriev, Alexander; Talbot, David
• Is Part Of: Organization & environment. Volume 35:Number 2(2022)
• Page Start: 175
• Page End: 201
• Publication Date: 2022-06
• Subjects: sustainability reporting -- Dieselgate -- neutralization techniques -- impression management -- counteraccounting; Associations, institutions, etc -- Environmental aspects -- Periodicals; Business enterprises -- Environmental aspects -- Periodicals; Environmental management -- Periodicals; Environmental responsibility -- Periodicals; Sustainability -- Periodicals; 658.408305
• DOI: 10.1177/10860266211043561
• Languages: English
• ISSNs: 1086-0266

Abstract

This article analyzes the main neutralization techniques used in car manufacturers' sustainability reports to disclose on the Dieselgate scandal. We conduct a conventional qualitative content analysis of 72 sustainability reports, covering the period 2013-2017, from 15 car manufacturers that were accused of unethical behaviors related to the measurement of diesel vehicle pollutant emissions. We then present a framework based on four configurations of neutralization techniques, namely, "head in the sand, " "self-proclaimed green leadership, " "wait and see, " and "start of a new era." We describe that the manufacturers used heterogeneous neutralization techniques. Furthermore, the sustainability reports analyzed are relatively opaque and disconnected from the accusations made against the companies, which are widely reported by external sources. This article contributes to the emerging literature on the defensive impression management practices used to rationalize corporate misconduct in this area.