Corporate reputation is decisive for stakeholders’ supporting or repelling behavior and, therefore, one of firms’ most valuable intangible resources. Drawing on signaling theory, this paper focuses on the usefulness of voluntarily provided corporate reputation disclosures (CRDs) and examines their impact on stakeholders’ attitudinal and behavioral outcomes. Our experimental vignette studies reveal that CRDs reduce stakeholders’ information asymmetries, which positively affects perceived organizational performance and corporate reputation as well as stakeholders’ purchase, investment, and employment intentions. The relationships between CRDs and stakeholders’ (...) behavioral intentions are sequentially mediated by changes in the perceived organizational performance and corporate reputation. This implies that stakeholders use the signals transmitted by CRDs to adjust their perceptions of a firm’s organizational performance and corporate reputation, which ultimately induces their behavioral outcomes. Overall, our empirical results show the usefulness of CRDs for firms in effectively developing stakeholder relationships and, thereby, contributing to assure their going concern. For stakeholders, CRDs improve efficiency in evaluating a firm’s future development. (shrink)

Sustainability reports are a crucial instrument to inform outside stakeholders not only about a company's sustainability performance but also to manage impressions. However, they are often prone to greenwashing and the reporting of negative topics can jeopardize corporate legitimacy. Therefore, this paper aims to analyze reporting quality and how grocery retailing companies deal with this challenge of reporting the true picture. The empirical material is taken from the latest sustainability reports and information available on the Internet for two major German (...) supermarkets, six grocery discount retailers, and two organic supermarkets. The Global Reporting Initiative standards are used to assess and compare the extent of information disclosure. A qualitative content analysis is applied to identify negative disclosure aspects and their legitimation. While the main focus areas (supply chain, employees, environment/climate, and society) are similar for the companies, different levels of reporting quality appeared. Negative information is rarely reported and “abstraction” and “indicating facts” are the dominant legitimation strategies. (shrink)

Voluntary disclosures of sustainability information have recently received considerable attention by investors, regulators, and public companies in improving reliability and integrity of corporate reporting. We examine the association between the quantity and quality of sustainability disclosures and earnings quality in the context of corporate ethical value and culture. We posit that sustainability disclosures of environmental, social, and governance (ESG) performance reports are linked to earnings quality, because of the importance of both earnings quality and ESG sustainability disclosures to investors and (...) trustworthiness of corporate reporting. We collect our sample of 35,110 firm-year observations between 1999 and 2015. Using both difference-in-difference tests and OLS regression, we find that sustainability disclosure quantity is positively associated with innate earnings quality and negatively correlated with discretionary earnings quality in mitigating managerial earnings manipulation and unethical opportunistic reporting behavior. Further tests illustrate that sustainability disclosure quality can strengthen the positive relation between innate earnings quality and sustainability disclosure quantity and mitigate the negative relation between discretionary earnings quality and sustainability disclosure quantity. Finally, additional tests suggest that the relation between earnings quality and sustainability disclosure quantity is moderated by corporate structure and prior-year sustainability performance. Our results provide policy, practical, and research implications as ESG sustainability reporting is being integrated into corporate culture and business models. (shrink)

This article presents, an analysis of the opinions of assurance providers regarding the quality and the limitations of sustainability reports and their recommendations to improve them using the Global Reporting Initiative as a framework. The qualitative content analysis of 301 assurance statements for sustainability reports from mining and energy companies provides a comprehensive view of the main outcomes of the assurance process, including its limitations, the application of the GRI principles and suggestions for improving sustainability reports. Taking into account the (...) perceptions of practitioners a priori well informed on the quality of sustainability reports—namely assurance providers—this paper complements the current literature on sustainability reporting and its assurance, including critical approaches that question the reliability of sustainability reports, stakeholder engagement and the accountability of reporting practices. This study contributes to the debates surrounding the quality of sustainability reports, the added value of assurance statements and the ethical issues underlying the assurance process. It also contains important practical implications for auditors, standardization organizations and stakeholders. (shrink)

The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance (...) providers on these issues and the legitimation strategies used to explain how they reconcile the independence and impartiality required for auditing activities with commercial aspects related to client–provider relationships. The study also shows the role of contextual variables in the ethics of assurance services. The paper contributes to the literature on the legitimacy of sustainability assurance and commercialism of the audit function. Practical implications and avenues for future research are also developed. (shrink)

The study empirically investigates the relationship between corporate governance and the triple bottom line sustainability performance through the lens of agency theory and stakeholder theory. We claim, in fact, that no single theory fully accounts for all the hypothesised relationships. We measure sustainability performance through manual content analysis on sustainability reports of the US-based companies. The study extends the existing literature by investigating the impact of selected corporate governance mechanisms on each dimension of sustainability performance, as defined by the GRI (...) framework. Our approach allows to identify which governance mechanisms foster triple bottom line performance, also revealing that some mechanisms fit only specific dimension of sustainability. The fact-based findings provide support for a new beginning in the theorising process in which the theories must try not only to provide rationale for the impact of corporate governance on sustainability, but also to explain which dimension of sustainability might be more affected. The most important implication for practitioners is the support for sustainability practices, which may be gained through implementation of particular corporate governance mechanisms. The findings contribute also to the improvement of the ongoing standard setting process, in particular as it concerns the in-depth revision of the economic dimension of sustainability carried out under the new GRI framework. (shrink)

This study integrates theories of diffusion and social identity to conceptualize the diffusion of Sustainability Report as a result of a firm’s identification with its reference groups. Specifically, we first hypothesize four different sources of external stakeholder pressures driving the diffusion. Next, we argue that the source of external stakeholder pressures has a differential effect on the adoption of SR for firms that claim their identity on sustainability management. For firms with organizational identity claims, in-group stakeholder pressure will amplify whereas (...) out-group stakeholder pressure will dampen the adoption. We test our theory using an event-history analysis of 675 publicly traded firms in Korea during the period of 2003–2010. The results show that all four sources of external pressure serve as mechanisms through which SR spread in Korea. More importantly, we find support for the moderating role of organizational identity claims in the effect of external pressures. We discuss how organizational identity matters in the diffusion of corporate social initiatives along with implications for policy makers. (shrink)

Porter and Kramer's “creating shared value” (CSV) proposal has achieved significant penetration into both the academic and corporate communities. Building on other critiques of CSV, this paper assesses whether the CSV framework, notwithstanding its popularity, currently possesses an appropriate and adequate theoretical foundation to represent an overarching normative framework for the entire business and society field. The analysis does so by comparing CSV with a series of other dominant business and society approaches including corporate social responsibility, business ethics, stakeholder management, (...) sustainability, and corporate citizenship. The analysis finds that while CSV does address the fundamental business and society normative requirement that business activities should contribute to sustainable net societal value, it currently fails to adequately incorporate the equally important notions of (i) appropriately balancing stakeholder interests with those of the corporation's shareholders, as well as (ii) demonstrating sufficient accountability (i.e., taking responsibility) by properly reporting on and addressing any negative impacts resulting from the firm's activities. The paper concludes with a revised and expanded restatement of the CSV concept, which attempts to take into account and address its current theoretical limitations in order to enhance its appeal as an overarching business and society normative paradigm. (shrink)

This study examines how the American Institute of Certified Professional Accountants (AICPA) uses character and concept words to communicate normative narratives to different internal audiences. Our analysis of 552 editorials published in the AICPA’s Journal of Accountancy during the 1916–1973 period illustrates how the AICPA communicated similar yet different normative narratives to firm partners and students. During this time period, the centrality of ethically infused words such as ethics, conduct, and independence not only varied across different time periods but also (...) across different target audiences. The findings draw attention to the importance of considering the audiences for ethical narratives as well as the ways that the intra-textual positioning of concepts and characters allow organizations to speak to slightly different audiences within the same communication medium. (shrink)

Sustainability reporting has become a well-entrenched practice in the mining sector. Failure to adequately live up to societal expectations is now considered a significant threat to the viability of the industry. There is general agreement that broad endorsement of standards for nonfinancial disclosure supports mining companies to improve their image, while conflicts persist. Because sustainability reports “speak” on behalf of sustainably operating organizations and may create socio-political effects, we explore the symbolic nature of SR. We conceive of SR as a (...) performative practice to research how it interferes with the world that it seeks to represent. Our case study research suggests that conformity with global templates is not an end in itself but might create below-compliance effects if a common interest in mining is developed in local arenas that avoids clarification of impacts and maintains ambiguity over responsibility. (shrink)

This paper explores the justifications and impression management strategies that industrial companies use to rationalize their impacts on climate change. These strategies influence the perceptions of stakeholders through the use of techniques of neutralization intended to legitimize the impacts of corporate operations in the area of climate change. Based on a qualitative and inductive approach, 10 case studies were conducted of large Canadian industrial emitters. Interviews were conducted with managers and environmental specialists. Public documentation was also collected when available. This (...) study identifies six main neutralization techniques that industrial emitters use to rationalize their impacts: self-proclaimed excellence, promotion of a systemic view, denial and minimization, denouncing unfair treatment and deceptive appearances, economic and technological blackmail, and blaming others. The paper develops a better understanding of corporate arguments and strategies aimed at influencing the perceptions of stakeholders, including policymakers. The study also contributes to the literature on impression management by shedding light on new strategies and techniques of neutralization used by managers to shape the perceptions of stakeholders on socially sensitive issues. (shrink)

Ecological objectives in environmental reports usually promise a high degree of environmental responsibilities in a company’s activities. Several studies have already highlighted that most companies do not keep their promises since stakeholders’ expectations and a company’s capabilities for internal adjustments do not always match. Thus, a company might use strategic reporting in order not to endanger its legitimacy. However, no study so far has demonstrated how companies use different legitimacy strategies in reporting their environmental objectives over time. To achieve this (...) in our study, we focus primarily on findings from legitimacy theory in combination with the legitimacy strategies suggested by Lindblom Social and environmental accounting: developing the field, Sage, Los Angeles, pp 51–63, 2010). To test our theoretical framework empirically, we analyze 260 corporate environmental reports of German DAX companies between the years 2000–2014 by coding all disclosed objectives within these reports. Based on this longitudinal approach, we are able to identify reporting patterns of the different companies that provide insights into those companies’ environmental reporting legitimacy strategies. Overall, this study contributes to research on voluntary disclosure by showing that a comprehensive analysis of the reporting pattern of disclosed objectives allows the identification of certain legitimacy strategies. (shrink)

The increasing pressures to conserve biodiversity—particularly for industries based on the exploitation of natural resources—have reinforced the need to implement specific measures in this area. Corporate commitment to preserving biodiversity is increasingly scrutinized by stakeholders and now represents an important aspect of business ethics. Although stakeholder involvement is often essential to the management of biodiversity, very few studies in the literature have focused on the details of this involvement. The objective of this paper is to analyze how mining and forestry (...) companies can manage biodiversity issues through stakeholder involvement based on a content analysis of 430 sustainability reports using the Global Reporting Initiative framework. The paper elucidates the reasons for such involvement, the nature of stakeholders involved, and the types of measures employed to manage biodiversity. Stakeholders’ motives for becoming involved revolve around four main issues: complexity and knowledge management; self-regulation and relationships with public authorities; legitimacy and social responsiveness; and commercial and strategic objectives. The stakeholders involved in biodiversity initiatives are essentially non-governmental organizations, experts and universities, public authorities, and coalitions of companies. In the end, the initiatives identified can be grouped into three categories: management practices, socio-political actions, and research and conservation measures. The paper provides various examples of these initiatives and shows how they can be implemented in collaboration with different stakeholders depending on the company’s objectives. The contributions the study makes to the literature on biodiversity management and the managerial implications of the study are analyzed in the discussion section. (shrink)

In response to demand from investors and other stakeholders, companies have increased voluntary disclosure of climate change-related policies and performance. Information intermediaries have correspondingly emerged to provide needed credibility and commensurability of climate disclosures. However, the provision of performance ratings and lax audit capabilities creates opportunities for firms to manipulate those ratings for impression management. This article explains how firms may attain an intermediary’s favorable assessment of climate performance using varied methods of strategic disclosure. Using data from a prominent climate (...) intermediary (CDP, formerly the Carbon Disclosure Project), I find that strategic disclosure is widespread and effective in attaining higher ratings, particularly through disclosure of forward-looking factors, suggesting that ratings may not be an accurate indicator of a firm’s true underlying performance. This article contributes to commensuration and impression management literatures, offers guidance for mechanism design to improve the reliability of intermediated voluntary disclosure, and highlights important areas for future research. (shrink)

As an enabler of environmental sustainability, Green information technology (IT) has become an emerging topic of interest in both academic and business communities. Despite its importance, confusions exist in the content and scope of Green IT practice. The purpose of this paper is to provide an overview of the current state of Green IT practice.,First 14 widely accepted Green IT practice topics were identified from prior research and a taxonomy was developed to categorize them. Using the content analysis method, these (...) topics were examined in the sustainability reports of 30 IT companies in 2014 Fortune 500. A quantity–quality portfolio framework was developed and applied to measure and assess the Green IT practices of the selected samples.,Currently, the Green IT practice is still in its infancy. Both research and practice attention are now focusing on IT’s direct impacts and enabling impacts, while overlooking the systemic impacts, on natural environment. The possible reasons for the current state and the recommendations for future research and practice are provided.,Theoretically, this paper identified 14 widely accepted Green IT practice topics and developed a taxonomy for categorizing them. The taxonomy and topics provide a theoretical basis for future examination on Green IT practice-related issues. Practically, the findings of this paper provide guidelines for Green IT practice and directions for both Green IT developers and adopters in their decision-making. (shrink)

We ask what type of neutralization techniques corporations apply to allegations of human rights abuses. We proceed by undertaking a Qualitative Content Analysis of 162 responses by ten extractives-sector firms over a period of 14 years. The firms were responding to accusations of human rights impacts documented by the Business and Human Rights Resource Centre. We use Garrett et al.’s :507–520, 1989) framework of neutralization techniques consisting of denial, justification, concession and excuse to examine the responses. During our QCA, we (...) observed emerging themes around self-promotion and evasive tactics. We contribute to existing literature by proposing ‘evasion’ as a novel neutralization technique, particularly in circumstances of corporate responses to accusations of wrongdoing. We argue that evasion occurs when firms refuse to engage in the debate brought forward in an accusation. In addition, we enrich our understanding of neutralization techniques by proposing subneutralization techniques in our analysis to diverge from that of other studies. We conclude by discussing the implications of the predominance of corporate narcissism and evasive neutralization techniques to the business and human rights movement and other international corporate responsibility standards. (shrink)

Firms worldwide are increasingly required to disclose their carbon emissions due to the environmental damage associated with climate change. Because there has been no previous literature focusing on the determinants of corporate carbon disclosure integrating environmental legitimacy and green innovation, the present study attempted to develop an original framework to fill the research gap. This study explored the influence of environmental legitimacy on corporate carbon disclosure, and investigated the role of green innovation as a mediator. With the samples of Carbon (...) Disclosure Project in China from 2008 to 2012, the results demonstrate that environmental legitimacy significantly negatively influences the likelihood of corporate carbon disclosure, and that green process innovation mediates the relationship, while green product innovation has no significant mediating effect. It means that environmental legitimacy not only directly affects the likelihood of corporate carbon disclosure, but also indirectly affects it via green process innovation. Hence, companies must increase both informal and formal mechanisms, i.e., external environmental legitimacy and internal green process innovation, to engage in carbon information disclosure and ensure sustainability. (shrink)

The objective of this study was to analyze the quality of climate information disclosed by companies and the impression management strategies they have developed to justify or conceal negative aspects of their performance. The study is based on a qualitative content analysis of the sustainability reports of 21 energy-sector companies that use the Global Reporting Initiative with A or A+ application levels over a period of 5 years. It contributes to the literature on climate disclosure by demonstrating the ineffectiveness of (...) the external assurance process in ensuring the quality and representativeness of the data. Significant non-compliance with GRI standards was identified in 86 of the 93 reports audited by a third party. In addition, six of the 21 companies surveyed were found to disclose increasingly opaque information over time, concealing information on the measurement and methodology used. Through this study, four impression management strategies were identified. These are employed either to justify certain information or to conceal it. In exposing the high incidence of non-compliance in GRI reporting and the use of impression management strategies by companies, this study shows that it will be difficult or impossible for stakeholders to reasonably assess, monitor and compare companies’ climate performance on the basis of these reports. (shrink)

Nowadays businesses are often expected to create not just financial, but multiple kinds of value—and they report on this using numbers and narratives. Multiple-value accounting narratives, such as those required by the Integrated Reporting framework, are often met with suspicion: accounting scholars have argued that inconsistencies between narratives and performances show that narratives are used for impression management rather than to accurately report the (ir)responsible behavior of companies. This paper proposes to assess narratives beyond inconsistencies with reported performances. Starting from (...) the idea that performances are delivered in response to the kinds of value in the situation of the company, we argue that narratives and performances should be analyzed together as interrelated elements and considered in relation to the kinds of value in the situation. The paper transforms the common consequentialist view on which value should be “increased,” into the value pluralist view that something being of value can require many different performances such as for example respecting, maximizing, admiring, maintaining, using, and bringing it about. From this perspective, multiple-value accounting narratives logically precede the reporting of performances and should identify the kinds of value in the situation to which the company ought to respond, which performances are required by these kinds of value, and which indicators and targets should be used to report on these performances. A brief analysis of the annual report of Unilever illustrates how such metaethical criteria can help assess and develop multiple-value accounting narratives. (shrink)

Controversies around large-scale development projects offer many cases and insights which may be analyzed through the lenses of corporate social (_ir_)responsibility (CS_I_R) and business ethics studies. In this paper, we confront the CSR narratives and strategies of _WeBuild_ (formerly known as _Salini Impregilo_), an Italian transnational construction company. Starting from the Global Atlas of Environmental Justice (EJAtlas), we collect evidence from NGOs, environmental justice organizations, journalists, scholars, and community leaders on socio-environmental injustices and controversies surrounding 38 large hydropower schemes built (...) by the corporation throughout the last century. As a counter-reporting exercise, we code (un)sustainability discourses from a plurality of sources, looking at their discrepancy under the critical lenses of post-normal science and political ecology, with environmental justice as a normative framework. Our results show how the mismatch of narratives can be interpreted by considering the voluntary, self-reporting, non-binding nature of CSR accounting performed by a corporation wishing to grow in a global competitive market. Contributing to critical perspectives on political CS(I)R, we question the reliability of current CSR mechanisms and instruments, calling for the inclusion of complexity dimensions in and a re-politicization of CS(I)R accounting and ethics. We argue that the fields of post-normal science and political ecology can contribute to these goals. (shrink)

We investigate how the selection of assurance topics and the format of their communication influence the credibility perception of sustainability report readers. This is important because misleading communication may discredit ethical sustainability assurance practices. Based on signaling theory and using an experimental approach, we are the first to examine false credibility signals in the context of sustainability assurance. We find that two variables related to sustainability assurance, reference explicitness and assurance depth, jointly influence the assurance signal and the perceived credibility (...) of a sustainability report. Our findings indicate that readers are not at risk of false signaling but can make incorrect interpretations of the assurance signal and might respond negatively to well-intentioned signals. The main implications of our findings are that firms should refrain from increasing reference explicitness and should select only the most material topics. Taken together, our results provide new insights on the unethical practice of false signaling and provide an example of an incorrect signal interpretation by readers. (shrink)

Controversies around large-scale development projects offer many cases and insights which may be analyzed through the lenses of corporate social (_ir_)responsibility (CS_I_R) and business ethics studies. In this paper, we confront the CSR narratives and strategies of _WeBuild_ (formerly known as _Salini Impregilo_), an Italian transnational construction company. Starting from the Global Atlas of Environmental Justice (EJAtlas), we collect evidence from NGOs, environmental justice organizations, journalists, scholars, and community leaders on socio-environmental injustices and controversies surrounding 38 large hydropower schemes built (...) by the corporation throughout the last century. As a counter-reporting exercise, we code (un)sustainability discourses from a plurality of sources, looking at their discrepancy under the critical lenses of post-normal science and political ecology, with environmental justice as a normative framework. Our results show how the mismatch of narratives can be interpreted by considering the voluntary, self-reporting, non-binding nature of CSR accounting performed by a corporation wishing to grow in a global competitive market. Contributing to critical perspectives on political CS(I)R, we question the reliability of current CSR mechanisms and instruments, calling for the inclusion of complexity dimensions in and a re-politicization of CS(I)R accounting and ethics. We argue that the fields of post-normal science and political ecology can contribute to these goals. (shrink)

The Global Reporting Initiative (GRI) guidelines have emerged as an important instrument used by firms to structure the content of sustainability reporting (SR). This development has led to the question of whether the elaboration of GRI SR is beneficial to a firm’s financial performance. In this study, building on signaling theory, we carry out an empirical investigation of the impact of GRI SR on firm profitability and the factors moderating that impact. Drawing from the China Stock Market and Accounting Research (...) (CSMAR), the WIND Economic, and the Chinese Research Data Services Platform (CNRDS) databases, we identified a sample of 122 listed firms with GRI SR in China. We then employed an event study method to compare the firms following GRI SR with a set of matched firms reporting sustainability without following the GRI guidelines. The results show that GRI SR significantly increases firm profitability. Moreover, firms with local political ties reap more benefits from GRI SR, while the moderating effect of central political ties is not significant. Surprisingly, the performance impact of GRI SR is negatively correlated to the firm’s internationalization level. (shrink)

This paper explores the strategies organizations use to demonstrate their accountability for biodiversity and legitimize their impact in this area through the use of techniques of neutralization. Neutralization aims to manage stakeholder impressions on very socially sensitive issues. Based on the content analysis of 148 sustainability reports from mining organizations, the study sheds light on the successful use of rhetoric in reports on non-measurable and potentially unaccountable issues. Specifically, the study shows that mining organizations use four main techniques of neutralization (...) when they explain their impact on biodiversity. When they address stakeholders, they defend their social legitimacy and environmental responsiveness using one of the four techniques: they claim of a net positive or neutral impact on biodiversity, they deny that they have a significant impact, they distance themselves from the impact of their actions, and they play down their responsibilities. The study contributes to the literature on corporate sustainability and accounting for stakeholders. It focuses on under-researched issues such as the management of biodiversity and the tactics used to rationalize negative impacts. The study also bridges the gap between theories about organizational legitimacy, impression management, and techniques of neutralization. (shrink)

In corporate social responsibility reporting, companies are expected to fully disclose the negative social and environmental impacts of their activities. This study investigates how Chinese companies respond to this challenge by analyzing the representations of occupational fatalities and injuries in 92 CSR reports from 37 Chinese Fortune 500 companies. A move-step analysis was performed on one part of the CSR report, which is the section providing information on occupational incidents. It was found that the negative information was typically disclosed via (...) four rhetorical moves, which are ‘preparing the reader’, ‘delivering the bad news’, ‘mitigating the bad news’ and ‘reassuring the reader’. Communicating bad news through the four moves helps manage the reader’s perception of the reporting company and its CSR performance. The study calls for greater attention to the impression-managing aspects of companies’ self-disclosure of organizational bad news. (shrink)

Responding to climate change and avoiding irreversible climate tipping points requires radical and drastic action by 2030. This urgency raises serious questions for energy companies, one of the world’s largest emitters of greenhouse gases (GHGs), in terms of how they frame, and reframe, their response to climate change. Despite the majority of energy companies releasing ambitious statements declaring net zero carbon ambitions, this ‘talk’ has not been matched with sufficient urgency or substantive climate action. To unpack the disconnect between talk (...) and action, this paper draws on the literature on framing, organisational hypocrisy, and collective moral responsibility. We conduct a longitudinal qualitative content analysis of the framing of climate change used by the ten largest European investor-owned energy companies and the actions they have taken to shift their business practices. Our findings reveal three main categories of energy companies: (i) deflecting, (ii) stagnating, and (iii) evolving. We show key differences in the relationship between framing and action over time for each category, revealing how deflecting companies have larger and persistent gaps between green talk and concrete action and how stagnating companies are delaying action despite increased green talk, while evolving companies exhibit a closer link between talk and action that tends to be realised over time. Our analysis reveals how competing approaches to framing collective moral responsibility help understand the trajectories of talk and action across the different categories of energy companies. This research makes several contributions to the literature on organisational hypocrisy and collective moral responsibility in the context of climate change. Our analysis highlights the complex relationship between collective moral responsibility, organisational hypocrisy and climate action, revealing how different collective framings—diffuse, teleological, or agential—can both enable and offset substantive climate action. The study also enriches our understanding of the performative nature of collective moral responsibility by examining its temporal dimensions and showing how an agential, backward-looking focus is associated with more meaningful climate action. (shrink)