Industry sector’s influence on the narratives in environmental disclosures in the opinion of reports preparers. Evidence from Poland

• Autorzy: Bąk Melania , Strojek-Filus Marzena , Bąk Andrzej

Identyfikatory

DOI

10.34659/eis.2024.88.1.657

Warianty tytułu

PL

Wpływ sektora przemysłu na narracje w ujawnieniach środowiskowych w opinii przygotowujących raporty. Dowody z Polski

• Języki publikacji: EN

Abstrakty

EN

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.

PL

Zjawisko narracji w rachunkowości dotyczy między innymi ujawniania informacji środowiskowych i zarządzania wrażeniem interesariuszy. Celem jest zbadanie i ocena związku między branżą działalności przedsiębiorstwa a postrzeganiem przez sporządzających raporty środowiskowe stosowanej narracji, w szczególności technik zarządzania wrażeniem. Aby osiągnąć cel artykułu, przeprowadzono pogłębione badanie ankietowe na nielosowej próbie pracowników polskich przedsiębiorstw zajmujących się przygotowywaniem i raportowaniem informacji środowiskowych. W analizie statystycznej danych ankietowych wykorzystano tablice kontyngencji i miary asocjacji dla zmiennych kategorialnych. Wyniki analizy zgromadzonych danych empirycznych potwierdziły, że branża prowadzonej działalności przedsiębiorstwa ma wpływ na to, jak pracownicy sporządzający raporty oceniają zakres i stosowane strategie narracji, w szczególności techniki zarządzania wrażeniem. Badania poszerzają wiedzę w obszarze postrzegania znaczenia ujawnień środowiskowych oraz problemu stosowanych praktyk w zakresie narracji środowiskowej z punktu widzenia przedsiębiorstw. Wyniki analizy wykazały poziom świadomości proekologicznej oraz potwierdziły znajomość strategii i technik narracyjnych. Badania wpisują się w dyskusję na temat skutków narracji środowiskowej w rachunkowości oraz stanowią kolejny element diagnozy aktualnej praktyki w tym zakresie w Polsce.

Słowa kluczowe

EN

environmental reporting; sustainability; perception of environmental disclosures; narrative; impression management

PL

raportowanie środowiskowe; zrównoważony rozwój; postrzeganie ujawnień środowiskowych; narracja; zarządzanie wrażeniem

• Wydawca: Fundacja Ekonomistów Środowiska i Zasobów Naturalnych
• Czasopismo: Economics and Environment
• Rocznik: 2024
• Tom: no. 1
• Strony: art. no. 657
• Opis fizyczny: Bibliogr. 77 poz., tab., wykr.

Twórcy

autor

Bąk Melania

• Wroclaw University of Economics and Business, Nowowiejska Street 3, 58-500 Jelenia Góra, Poland

• https://orcid.org/0000-0003-3008-237X

autor

Strojek-Filus Marzena

• University of Economics in Katowice

• https://orcid.org/0000-0001-7073-9191

autor

Bąk Andrzej

• Wroclaw University of Economics and Business, Nowowiejska Street 3, 58-500 Jelenia Góra, Poland

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