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Erscheinungsjahr: 
2021
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 20 [Issue:] 2 [Year:] 2021 [Pages:] 264-289
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
Research Question- How are corporate narratives used to build and restore corporate legitimacy? Motivation- Under certain circumstances, managers may be motivated to control stakeholders' perception regarding organizational performance. As such, this study makes use of sustainability disclosures that were issued both prior and after a major incident in order to analyse the use of corporate narratives. Idea- The paper relies on the case of KazMunayGas International, with a view of analysing the evolution of the messages used in framing occupational safety issues. Data- The sustainability reports and corporate press releases issued by KMGI for the period 2015 and 2016 were explored. Tools- A manual content analysis was performed in order to evaluate the use of evaluations, repetitions and performance comparisons. Findings- A trend towards the use of positive evaluations of organizational performance was observed. Following the negative event, the use of several impression management strategies was documented. This reflected a general tendency to defend corporate legitimacy by favourably shaping the corporate image associated with occupational safety. Contribution- The paper aims to complement previous research on social and environmental disclosures that analysed the biased use of tone and graph distortions. In addition, the paper contributes to a literature that focused mainly on environmental disclosures by drawing on a case study that reveals occupational safety issues.
Schlagwörter: 
impression management
non-financial performance
legitimacy
corporate narratives
JEL: 
M14
M42
M54
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