Impression management in reporting environmental information in groups of the energy, raw materials and fuel sectors. Evidence from Poland
PDF

Keywords

sustainability
green accounting
environmental information
integrated reports
impression management

How to Cite

Bąk, M., & Strojek-Filus, M. (2023). Impression management in reporting environmental information in groups of the energy, raw materials and fuel sectors. Evidence from Poland . Ekonomia I Środowisko - Economics and Environment, 83(4), 215–236. https://doi.org/10.34659/eis.2022.83.4.500

Abstract

Impression management is vital in disclosing non-financial information, including environmental information, in integrated reports. The purpose of the study is to identify and assess the effects of using the impression management strategies in presenting non-financial ecological knowledge in the integrated reports issued by capital groups from the energy, raw materials and fuel sectors, which have had a large share in the degradation of the natural environment for many years. The research was conducted based on two stages: the first stage – as part of the impression management strategy – focused on text analysis to identify the tools for thematic manipulation as well as visual and structural manipulation, and the second stage consisted in analysing the level of text readability using, i.a., FOG and Pisarek indices. The research findings regarding the selected business entities identified as the “polluters” of the natural environment confirm the application of various tools as part of the stakeholder impression management strategies, including manipulation using words, colour, pictures and text.

https://doi.org/10.34659/eis.2022.83.4.500
PDF

References

Abrahamson, E., & Park, C. (1994). Concealment of Negative Organizational Outcomes: An Agency Theory Perspective. Academy of Management Journal, 37(5), 1302-1334. https://www.jstor.org/stable/256674

Alexander, D., & Archer, S. (2003). On Economic reality, Representational Faithfulness and the “True and Fair Override”. Accounting and Business Research, 33(1), 3-17. https://doi.org/10.1080/00014788.2003.9729628

Bartosik-Purgat, M. (2004). Uwarunkowania kulturowe w marketingu międzynarodowym. Poznań: Akademia Ekonomiczna w Poznaniu.

Beattie, V., & Jones, M. J. (2000). Impression Management: The Case of Inter-Country Financial Graphs. Journal of International Accounting, Auditing & Taxation, 9(2), 159-183. https://doi.org/10.1016/S1061-9518(00)00030-6

Boyle, P. (2010). Discussion of ‘How do conceptual frameworks contribute to the quality of corporate reporting regulations? Accounting and Business Research, 40(3), 301-302. https://doi.org/10.1080/00014788.2010.9663404

Breitbarth, T., Harris, P., & Insch, A. (2010). Pictures at an Exhibition Revisited: Reflections on a Typology of Images Used in the Construction of Corporate Social Responsibility and Sustainability in Non-Financial Corporate Reporting. Journal of Public Affairs, 10(4), 238-257. http://dx.doi.org/10.1002/pa.344

Brennan, N. M., Guillamon-Saorin, E., & Pierce, A. (2009). Impression Management. Developing and Illustrating a Scheme of Analysis for Narrative Disclosures – a Methodological Note. Accounting, Auditing & Accountability Journal, 22(5), 789-832. https://doi.org/10.1080/0969160X.2013.820425

Cho, C. H., Roberts, R. W., & Patten, D. M. (2010). The Language of US Corporate Environmental Disclosure. Accounting Organizations & Society, 35(4), 431-443. https://doi.org/10.1016/j.aos.2009.10.002

Czaja, S., & Becla, A. (2022). A system for accounting the costs of contemporary negative environmental phenomena – some methodological remarks: none. Ekonomia i Środowisko - Economics and Environment, 80(1), 6-20. https://doi.org/10.34659/eis.2022.80.1.429

Czajkowska, K. (2020). Narzędzia pomiaru czytelności sprawozdań narracyjnych. Zeszyty Polskiego Towarzystwa Ekonomicznego w Zielonej Górze, 12, 31-50. https://doi.org/10.26366/PTE.ZG.2020.168

CZR. (2016). Cele zrównoważonego rozwoju. https://un.org.pl

Dembowska, K. (2021). Non-financial reporting regarding natural environment in public companies in the energy, fuel and gas sector in 2019. Ekonomia i Środowisko – Economics and Environment, 78(3), 122-134. https://doi.org/10.34659/2021/3/26

Diouf, D., & Boiral, O. (2017). The quality of sustainability reports and impression management: A stakeholder perspective. Accounting, Auditing & Accountability Journal, 30(3), 643-667. https://doi.org/10.1108/AAAJ-04-2015-2044

Directive (EU) 2014/95/EU of The European Parliament and of The Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, Pub. L. No. 32014L0095, 330 OJ L (2014). https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0095

Duchon, D., & Drake, B. (2009). Organizational narcissism and virtuous behavior. Journal of Business Ethics, 85(3), 301-308. https://doi.org/10.1007/s10551-008-9771-7

ECN. (2022). ECB response to the EFRAG’s public consultation on the first set of draft European Sustainability Reporting Standards. https://www.ecb.europa.eu/pub/pdf/other/ecb.replyEFRAGpublicconsultation2022~a291805eff.en.pdf

EFRAG. (2022). European Sustainablity Reporting Standards. https://www.gov.pl/attachment/a35e0a17-b6c5-401e-91f2-742ddbd31464

European Commission. (2021). Wniosek Dyrektywy Parlamentu Europejskiego i Rady zmieniająca dyrektywę 2013/34/UE, dyrektywę 2004/109/WE, dyrektywę 2006/43/WE oraz rozporządzenie (UE) nr 537/2014 w odniesieniu do sprawozdawczości przedsiębiorstw w zakresie zrównoważonego rozwoju. https://eur-lex.europa.eu/legal-content/PL/TXT/PDF/?uri=CELEX:52021PC0189&from=EN

García-Sánchez, I. M., & Araújo-Bernardo, C. A. (2019). What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement. Corporate Social Responsibility and Environmenal Management, 27(2), 1117-1142. https://doi.org/10.1002/csr.1869

General Assembly Resolution. (2015). Transforming our world: the 2030 Agenda for Sustainable Development. A/RES/70/1. https://www.mofa.go.jp/mofaj/gaiko/oda/sdgs/pdf/000101401.pdf

Graesser, A. C., McNamara, D. S., Louwerse, M., & Cai, Z. (2004). Coh-Metrix: Analysis of text on cohesion and language. Behavior Research Methods, Instruments, & Computers, 36(2), 193-202. https://doi.org/10.3758/bf03195564

GRI. (2016). Global Reporting Initiative. Sustainability reporting guidelines: Reporting principles and standard disclosures. https://www.globalreporting.org/

Gruszczyński, W., & Ogrodniczuk, M. (2015). Jasnopis, czyli mierzenie zrozumiałości tekstów użytkowych. Warszawa: Oficyna Wydawnicza ASPRA-JR.

Gruszczyński, W., Broda, B., Nitoń, B., & Ogrodniczuk, M. (2015). W poszukiwaniu metody automatycznego mierzenia zrozumiałości tekstów informacyjnych. https://www.researchgate.net/publication/277019004

Gruszczyński, W., Broda, B., Nitoń, B., & Ogrodniczuk, M. (2011). W poszukiwaniu metody automatycznego mierzenia zrozumiałości tekstów informacyjnych. http://nlp.ipipan.waw.pl/Bib/gru:etal:15.pdf

Gunning, R. (1952). The Technique of Clear Writing. New York: McGraw-Hill.

Hesson, D. (2022). Hemingway Editor Application. https://kindlepreneur.com/hemingway-editor-review/

Hooghiemstra, R. (2000). Corporate Communication and Impression Management – New Perspectives Why Copmanies Engage in Corporate Social Reporting. Journal of Business Ethics, 27(1/2), 55-68. https://www.jstor.org/stable/25074363

Hooghiemstra, R. (2010). Letters to the shareholders: a content analysis comparison of letters written by CEOs in the United States and Japan. The International Journal of Accounting, 45(3), 275-300. https://doi.org/10.1016/j.intacc.2010.06.006

Hopwood, A. G. (2009). Accounting and the Environment. Accounting, Organizations and Society, 34(3-4), 433-439. https://www.sciencedirect.com/science/article/pii/S0361-3682(09)00029-4

IFRS. (2022). International Accounting Standard 1. Presentation of Financial Statements. https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements/

JASNOPIS. (2011). https://jasnopis.pl

Kohut, G. F., & Segars, A. H. (1992). The president’s letter to stockholders: andexamination of corporate communication strategy. The Journal of Business Communication, 29(1), 7-21. https://doi.org/10.1177/002194369202900101

Krasodomska, J. (2016). Ocena zrozumiałości sprawozdania z działalności Grupy Lotos z wykorzystaniem aplikacji Jasnopis. Studia Ekonomiczne. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach, 268, 135-143. http://cejsh.icm.edu.pl/cejsh/element/bwmeta1.element.cejsh-0797a309-ddf1-4c7dacb32225cc553fbf

KRZR. (2022). Konkurs Raporty Zrównoważonego Rozwoju. https://raportyzr.pl

Leary, M. R., & Kowalski, R. M. (1990). Impression Management: A Literature Review and Two Component Model. Psychological Bulletin, 107(1), 34-47. http://dx.doi.org/10.1037/0033-2909.107.1.34

Mattessich, R. V. (2009). FASB and social reality – an alternative realist view. Accounting and the Public Interest, 9(1), 39-64. https://cupdf.com/document/fasb-and-social-reality.html?page=1

McNamara, D., & Graesser, A. (2011). Coh-Metrix: An automated tool for theoretical and applied natural language processing. In P. McCarthy & C. Boonthum-Denecke (Eds.), Applied Natural Language Processing: Identification, Investigation and Resolution (pp. 188-205). IGI Global. https://doi.org/10.4018/978-1-60960-741-8.ch011

Merkl-Davies, D. M., & Brennan, N. M. (2011). A Conceptual Framework of Impression Management: New Insights from Psychology, Sociology, and Critical Perspectives. Accounting and Business Research, 41(5), 415-437. https://doi.org/10.1080/00014788.2011.574222

Merkl-Davies, D. M., & Brennan, N. M. (2013). Accounting Narratives and Impression Management. In The Routledge Companion to Accounting Communication, L. Jack, J. Davison & R. Craig (Eds.), Routledge.

Merkl-Davies, D., & Brennan, N. M. (2007). Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management? Journal of Accounting Literature, 26, 116-196. http://hdl.handle.net/10197/2907

Neu, D., Warsame, H., & Pedwell, K. (1998). Managing Public Impressions: Environmental Disclosures in Annual Reports. Accounting, Organizations and Society, 23(3), 265-282. https://doi.org/10.1016/S0361-3682(97)00008-1

Patten, D. M. (1992). Intra-industry Environmental Disclosures in Response to the Alaskan oil Spill: A Note on Legitimacy Theory. Accounting. Organizations and Society, 17(5), 471-475. https://doi.org/10.1016/0361-3682(92)90042-Q

Pisarek, W. (1969). Jak mierzyć zrozumiałość tekstu? Zeszyty Prasoznawcze, 4, 35-48.

Rämö, H. (2011). Visualizing the Phronetic Organization: The Case of Photographs in CSR Reports. Journal of Business Ethics, 104(3), 371-387. https://dx.doi.org/10.1007/s10551-011-0916-8

Reporting Policy: Global trends in disclosure as the ESG agenda goes mainstream.

Rutherford, B. A. (2003). Obfuscation, Textual Complexity and the Role of Regulated Narrative Accounting Disclosure in Corporate Governance. Journal of Management & Governance, 7(2), 187-210. http://dx.doi.org/10.1023/A:1023647615279

Schriver, K. A. (2017). Plain Language in the US Gains Momentum: 1940–2015. IEEE Transactions on Professional Communication, 60(4), 343-383. https://ieeexplore.ieee.org/document/8115322

Sobańska, I. (2007). Nowa orientacja systemu rachunkowości w praktyce polskiej w kontekście wdrażania MSR/MSSF. In. T. Cebrowska, A. Kowalik & R. Stępień (Eds.), Rachunkowość wczoraj, dziś, jutro. Warszawa: Stowarzyszenie Księgowych w Polsce.

Solomon, J. F., Solomon, A., Joseph, N. L., & Norton, S. D. (2013). Impression management, myth creation and fabrication in private social and environmental reporting: insights from Erving Goffman. Accounting, Organizations and Society, 38(3), 195-213. https://doi.org/10.1016/j.aos.2013.01.001

Turzo, T., Marzi, G., Favino, Ch., & Terzani, S. (2022). No-financial reporting research and practice: Lessons from the last decade. Journal of Cleaner Production, 345(1), 131154. https://doi.org/10.1016/j.jclepro.2022.131154

van der Lugt, C., van de Wijs, P. P., & Petrovics, D. (2020). Carrots & Sticks: Sustainability Reporting Policy: Global trends in disclosure as the ESG agenda goes mainstream. https://www.carrotsandsticks.net/media/zirbzabv/carrots-and-sticks-2020-june2020.pdf

Wang, J. (2016). Literature review on impression management in corporate information disclosure. Modern Economy, 7(6), 725-731. http://dx.doi.org/10.4236/me.2016.76076

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Copyright (c) 2023 Ekonomia i Środowisko - Economics and Environment

Downloads

Download data is not yet available.