Impression Management in Reporting Environmental Information in Groups of The Energy, Raw materials and Fuel Sectors. Evidence from Poland

• Autorzy: Melania Bąk , Marzena Strojek-Filus
• Języki publikacji: EN

Abstrakty

EN

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.(original abstract)

Słowa kluczowe

EN

Management; Sustainable development; Impression management; Green paper; Bookkeeping

PL

Zarządzanie; Rozwój zrównoważony; Zarządzanie wrażeniem; Zielona Księga; Księgowość

• Czasopismo: Ekonomia i Środowisko
• Rocznik: 2022
• Numer: nr 4 (83)
• Strony: 215--236

Twórcy

autor

Melania Bąk

• Uniwersytet Ekonomiczny we Wrocławiu

autor

Marzena Strojek-Filus

• Uniwersytet Ekonomiczny w Katowicach

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Identyfikatory

DOI

10.34659/eis.2022.83.4.500