In past times I have been instructed to record packages as EC when there was no legitimate emergency in order to hide service failures caused by over dispatching and cutting routes.
This amounts to defrauding our customers and I refused to be a part of it, choosing instead to record as "missed" with the full expectation and willingness to receive a warning letter.
Never got one.
Management has the abilty to edit timecards and change exception codes on delivery records. This creates a paper trail, however. If they are unwilling to make such changes themselves, it becomes pretty obvious why they are asking the drivers to do the dirty work for them.