Diana Elisabeta MATICA1, Florina Andreea STURZ1<\/p>\n
1<\/em>Department of Finance and Accounting, Faculty of Economics, University of Oradea, Oradea, Romania<\/em><\/p>\n maticadiana@yahoo.com<\/em><\/a> andreea2002sturz@gmail.com<\/em><\/a><\/p>\n Abstract: <\/strong>This paper investigates how companies construct their sustainability image and the extent to which this image reflects reality, focusing on the use of Impression Management (IM) strategies in ESG reporting. The analysis centers on five major brands in the sportswear industry\u2014Nike, Adidas, Puma, New Balance, and Reebok\u2014in a context shaped by new European Union and international reporting regulations (such as CSRD and IFRS S1\/S2).<\/em><\/p>\n The research adopts a qualitative-comparative method, based on textual and visual content analysis of sustainability reports and public ESG materials. The textual analysis explores the use of hyper-positive language, justifications, and information omissions, while the visual analysis examines how images, colors, and ecological symbols are employed to amplify the perception of sustainability. The results reveal significant differences in the intensity of IM: Nike and Reebok utilize IM at a high level, through aspirational narratives and intense visual symbolism; Adidas adopts a hybrid strategy, combining transparency with persuasive elements; and Puma and New Balance maintain a factual and more credible communication style. These findings highlight that ESG reports often function as narrative instruments, rather than solely technical documents, and that the intensity of IM reflects brand identity and strategic positioning. The paper contributes to understanding how companies manage public perceptions regarding sustainability and offers useful insights for policymakers concerned with the credibility and regulation of ESG reporting.<\/em><\/p>\n