ana fialho silva
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About
Professor Associado Ana Fialho Silva is a faculty member at Universidade de Évora in Portugal. Her research focuses on impression management in corporate social responsibility reporting, as well as the readability of sustainability reports. Recent articles authored by her include analyses of CEO letters in the oil and gas sector and the impact of impression management strategies on water disclosures.
Recent Grants
Grant: Close
Accounting as Social and Institutional Practice: Past and Present Analysis
Open Date: 2008-12-01
Close Date: 2011-12-01
Articles (3)
Year:
2025
This paper aims to investigate the latest scientific developments, map research networks and topics, and present a critical analysis of the gaps and future opportunities in the literature on the readability of sustainability reports. Through data collection and filtering processes, the final sample included 10 articles. Then, a bibliometric analysis was developed using Scopus metrics and AJG classification. VOSviewer software (Version 1.6.18) was used to develop bibliometric networks. Finally, we developed a systematic review analysis to answer our third objective. The results show that most studies on the readability of non-financial reports come from Europe and Oceania; the sample’s co-citations per author were classified into three clusters; most of the sample was linked to analyzing the quality and effectiveness of sustainability reports; and organizations tend to use low readability in sustainability reports. This study contributes to further scientific knowledge about the readability of sustainability reports and impression management techniques and to the research into the importance of sustainability reporting for managing stakeholder impressions. A wide range of implications for the academic community, regulatory bodies, organizations, and all users of the information disclosed through sustainability reports were identified. The main limitations may have been created by the sample’s size, exclusion criteria, and keywords selected.
Year:
2023
Year:
2021
Collaborators (4)
Miguel Pombinho
Visiting Assistant Professor
University of Évora
Jorge Novas
University of Évora
Ana Isabel Morais
Universidade de Aveiro
Andreia Dionísio
Assistant Professor
Universidade de Aveiro
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