Słowa kluczowe
sustainability
perception of environmental disclosures
narrative
impression management
Jak cytować
Abstrakt
The narrative phenomenon in accounting concerns, i.e., the disclosure of environmental information and the impression management of stakeholders. The study examines and assesses the dependence between the company’s industry of activity and the narration perception adopted by the preparers of environmental reports, in particular, the impression management techniques used. To achieve the purpose of the article, an in-depth survey was conducted covering a non-random sample of the employees of Polish enterprises involved in the preparation and reporting of environmental information. Contingency tables and association measures for categorical variables were used in the statistical analysis of the survey data. The analysis results of the collected empirical data confirmed that the company’s industry of activity impacts the way report preparers evaluate the scope and apply narrative strategies, especially impression management techniques. The research expands knowledge on the perception of the importance of environmental disclosures and the issue of environmental narrative practices from an enterprise perspective. The results of the analysis indicated a level of pro-environmental awareness and confirmed the knowledge of narrative strategies and techniques. This study contributes to the discussion on the effects of environmental narrative in accounting, offering yet another element of the current practice diagnosis in this area in Poland.
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