Autorização e associação com símbolos |
Quando a empresa busca associar-se a símbolos que detém autoridade e alto poder legitimador, como organismos e instituições de renome, pesquisadores e especialistas, bem como regulações do poder público. |
Hahn e Lulfs (2014Hahn, R., & Lülfs, R. (2014). Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies. Journal of Business Ethics, 123(3), 401-420. https://doi.org/10.1007/s10551-013-1801-4 https://doi.org/10.1007/s10551-013-1801-...
); Lupu e Sandu (2017Lupu, I., & Sandu, R. (2017). Intertextuality in corporate narratives: A discursive analysis of a Contested privatization. Accounting, Auditing & Accountability Journal, 30(3), 534-564. https://doi.org/10.1108/AAAJ-05-2014-1705 https://doi.org/10.1108/AAAJ-05-2014-170...
) |
Racionalização aparente |
Tentativa de explicar e justificar aspectos negativos recorrendo a uma aparente racionalidade, como se pudessem ser compreendidos como fato normal, natural e inevitável. |
Leeuwen (2007Van Leeuwen, T. (2007). Legitimation in discourse and communication. Discourse & Communication, 1(1), 91-112. https://doi.org/10.1177/1750481307071986 https://doi.org/10.1177/1750481307071986...
); Hahn e Lulfs (2014Hahn, R., & Lülfs, R. (2014). Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies. Journal of Business Ethics, 123(3), 401-420. https://doi.org/10.1007/s10551-013-1801-4 https://doi.org/10.1007/s10551-013-1801-...
) |
Justificar e eximir-se da responsabilidade |
Justificar a ruptura questionando a responsabilidade moral da companhia, redefinindo meios e fins retrospectivamente. Sustentar que os incidentes negativos ocorreram devido à falta de controle sobre importantes fatores ou acidentalmente de modo a obter apoio. |
Suchman (1995Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. The Academy of Management Review, 20(3), 571-610. https://doi.org/10.2307/258788 https://doi.org/10.2307/258788...
); Benoit (1997Benoit, W. L. (1997). Image repair discourse and crisis communication. Public Relations Review, 23(2), 177-186. https://doi.org/10.1016/S0363-8111(97)90023-0 https://doi.org/10.1016/S0363-8111(97)90...
) |
Manipulação temática |
Escolha seletiva de temas a fim de impressionar o leitor com informações positivas internamente identificadas e enfatizadas por meio do autoelogio e repetição, de modo a se sobreporem às informações adversas. |
Neu et al. (1998Neu, 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 https://doi.org/10.1016/S0361-3682(97)00...
); Davison (2008Davison, J. (2008). Rhetoric, repetition, reporting and the “dot.com” era: Words, pictures, intangibles. Accounting, Auditing and Accountability Journal, 21(6), 791-826. https://doi.org/10.1108/09513570810893254 https://doi.org/10.1108/0951357081089325...
); Cho et al. (2010Cho, C. H., Roberts, R. W., & Patten, D. M. (2010). The language of US corporate environmental disclosure. Accounting Organizations and Society, 35(4), 431-443. https://doi.org/10.1016/j.aos.2009.10.002 https://doi.org/10.1016/j.aos.2009.10.00...
); Merkl-Davies et al. (2011Merkl-Davies, D. M., Brennan, N. M., & McLeay, S. J. (2011). Impression management and retrospective sense making in corporate narratives. Accounting Auditing & Accountability Journal, 24(3), 315-344. https://doi.org/10.1108/09513571111124036 https://doi.org/10.1108/0951357111112403...
); Rutherford (2013Rutherford, B. A. (2013). A genre-theoretic approach to financial reporting research. The British Accounting Review, 45(4), 297-310. https://doi.org/10.1016/j.bar.2013.06.006 https://doi.org/10.1016/j.bar.2013.06.00...
); Beattie (2014Beattie, V. (2014). Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. The British Accounting Review, 46(2), 111-134. https://doi.org/10.1016/j.bar.2014.05.001 https://doi.org/10.1016/j.bar.2014.05.00...
); Leung et al. (2015Leung, S., Parker, L., & Courtis, J. (2015). Impression management through Minimal narrative disclosure in annual reports. The British Accounting Review, 47(3), 275-289. https://doi.org/10.1016/j.bar.2015.04.002 https://doi.org/10.1016/j.bar.2015.04.00...
); Asay et al. (2018Asay, H. S., Libby, R., & Rennekamp, K. (2018). Firm performance, reporting goals, and language choices in narrative disclosures. Journal of Accounting and Economics, 65(2-3), 380-398. https://doi.org/10.1016/j.jacceco.2018.02.002 https://doi.org/10.1016/j.jacceco.2018.0...
) |
Manipulação retórica |
Argumentação defensiva que procura esquivar-se por meio de táticas verbais evasivas e uso da voz passiva, recorrendo de forma deliberada a termos imprecisos, de maior complexidade e de caráter atenuante. Visa persuadir e desviar o foco do leitor, obscurecendo informações negativas. |
Neu et al. (1998Neu, 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 https://doi.org/10.1016/S0361-3682(97)00...
); Cho et al. (2010Cho, C. H., Roberts, R. W., & Patten, D. M. (2010). The language of US corporate environmental disclosure. Accounting Organizations and Society, 35(4), 431-443. https://doi.org/10.1016/j.aos.2009.10.002 https://doi.org/10.1016/j.aos.2009.10.00...
); Rutherford (2013Rutherford, B. A. (2013). A genre-theoretic approach to financial reporting research. The British Accounting Review, 45(4), 297-310. https://doi.org/10.1016/j.bar.2013.06.006 https://doi.org/10.1016/j.bar.2013.06.00...
); Beattie (2014Beattie, V. (2014). Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. The British Accounting Review, 46(2), 111-134. https://doi.org/10.1016/j.bar.2014.05.001 https://doi.org/10.1016/j.bar.2014.05.00...
); Leung et al. (2015Leung, S., Parker, L., & Courtis, J. (2015). Impression management through Minimal narrative disclosure in annual reports. The British Accounting Review, 47(3), 275-289. https://doi.org/10.1016/j.bar.2015.04.002 https://doi.org/10.1016/j.bar.2015.04.00...
); Lupu e Sandu (2017Lupu, I., & Sandu, R. (2017). Intertextuality in corporate narratives: A discursive analysis of a Contested privatization. Accounting, Auditing & Accountability Journal, 30(3), 534-564. https://doi.org/10.1108/AAAJ-05-2014-1705 https://doi.org/10.1108/AAAJ-05-2014-170...
); Tregidga (2017Tregidga, H. (2017). “Speaking truth to power”: Analyzing shadow reporting as a form of shadow accounting. Accounting, Auditing and Accountability Journal, 30(3), 510-533. https://doi.org/10.1108/AAAJ-01-2015-1942 https://doi.org/10.1108/AAAJ-01-2015-194...
); Asay et al. (2018Asay, H. S., Libby, R., & Rennekamp, K. (2018). Firm performance, reporting goals, and language choices in narrative disclosures. Journal of Accounting and Economics, 65(2-3), 380-398. https://doi.org/10.1016/j.jacceco.2018.02.002 https://doi.org/10.1016/j.jacceco.2018.0...
) |
Simplificação de Fatos |
Menção da existência de um aspecto negativo como um fato que pode ser quantificado, mas sem fornecer explanações ou justificativas, retendo informação e deixando ao leitor a prerrogativa de julgar o conteúdo do relatório. |
Cho (2009Cho, C. H. (2009). Legitimation strategies used in response to environmental disaster: A French case study of total SA.’S Erika and AZF incidents. European Accounting Review, 18, 33-62. https://doi.org/10.1080/09638180802579616 https://doi.org/10.1080/0963818080257961...
); Hahn e Lulfs (2014Hahn, R., & Lülfs, R. (2014). Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies. Journal of Business Ethics, 123(3), 401-420. https://doi.org/10.1007/s10551-013-1801-4 https://doi.org/10.1007/s10551-013-1801-...
) |
Ação corretiva |
Quando a companhia se compromete com mudanças, apresentando ideias, intenções ou medidas para o encaminhamento de soluções do problema, enfatizando ações corretivas específicas de modo claro e precisamente identificadas. |
Benoit (1997Benoit, W. L. (1997). Image repair discourse and crisis communication. Public Relations Review, 23(2), 177-186. https://doi.org/10.1016/S0363-8111(97)90023-0 https://doi.org/10.1016/S0363-8111(97)90...
); Hahn e Lulfs (2014Hahn, R., & Lülfs, R. (2014). Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies. Journal of Business Ethics, 123(3), 401-420. https://doi.org/10.1007/s10551-013-1801-4 https://doi.org/10.1007/s10551-013-1801-...
); Arora e Lodhia (2016Arora, M. P., & Lodhia, S. (2016). The BP Gulf of Mexico Oil Spill: Exploring the Link Between Social and Environmental Disclosures and Reputation Risk Management. Journal of Cleaner Production, 140, 1287-1297. https://doi.org/10.1016/j.jclepro.2016.10.027 https://doi.org/10.1016/j.jclepro.2016.1...
) |
Mortificação |
A organização tenta restaurar sua imagem. Ela então confessa seu erro, pede perdão e se desculpa junto a todos que foram atingidos pelo acidente. |
Suchman, (1995Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. The Academy of Management Review, 20(3), 571-610. https://doi.org/10.2307/258788 https://doi.org/10.2307/258788...
); Benoit (1997Benoit, W. L. (1997). Image repair discourse and crisis communication. Public Relations Review, 23(2), 177-186. https://doi.org/10.1016/S0363-8111(97)90023-0 https://doi.org/10.1016/S0363-8111(97)90...
); Arora e Lodhia (2016Arora, M. P., & Lodhia, S. (2016). The BP Gulf of Mexico Oil Spill: Exploring the Link Between Social and Environmental Disclosures and Reputation Risk Management. Journal of Cleaner Production, 140, 1287-1297. https://doi.org/10.1016/j.jclepro.2016.10.027 https://doi.org/10.1016/j.jclepro.2016.1...
) |