Through the Smokescreen of the Dieselgate Disclosure: Neutralizing the Impacts of a Major Sustainability Scandal
分析了15家汽车制造商在2013-2017年间的72份可持续发展报告，发现企业使用四种中和策略（如“把头埋进沙里”）来淡化柴油门丑闻，报告内容模糊且与外部指控脱节。
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.