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Narcissistic Texts and Innocent Photos in Environmental Disclosures by Green PROPER Companies

Author

Listed:
  • Sri Pujiningsih

    (State University of Malang, Indonesia)

  • Helianti Utami

    (State University of Malang, Indonesia)

  • Novi Trisnawati

    (State University of Malang, Indonesia)

Abstract

Today, companies use various sustainability disclosure strategies to enhance their reputation and legitimacy in the eyes of society. Previous research found that companies with strong environmental performance use impression management tactics and narcissism to mask their poor performance. This study aims to analyze the narratives and visuals of environmental disclosures by companies with strong environmental performance through the lens of narcissism and impression management theories. This study chose a semiotic approach to answer the research questions. The data comprised annual/sustainability reports from 119 companies listed on the Indonesia Stock Exchange (IDX) in 2021, classified as Green PROPER companies across 33 industrial sectors. Data analysis involved two stages: the first was narrative analysis, and the second was visual analysis of images/photos. The results indicate that companies use narcissistic strategies of self-praise, regulatory compliance, and award achievements in their environmental narrative disclosures. The textual narrative of destructive narcissism involves self-praise, while constructive narcissism involves achieving awards and complying with regulations and laws. Meanwhile, in the visualization of environmental disclosures, they use a more selective strategy, choosing many images of people who convey an impression of innocence over others. This strategy is used to enhance the positive image and legitimacy of environmentally friendly companies. The simultaneous use of narcissistic and impression-management strategies in environmental disclosures by PROPER companies is a novel finding of this study. This study provides empirical evidence that companies with good environmental performance use both narrative and visual impression management strategies in their sustainability disclosures. Additionally, this research contributes to enriching psychological and semiotic theories in understanding corporate non-financial information.

Suggested Citation

  • Sri Pujiningsih & Helianti Utami & Novi Trisnawati, 2026. "Narcissistic Texts and Innocent Photos in Environmental Disclosures by Green PROPER Companies," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 45-56, March.
    • Handle: RePEc:iaf:journl:y:2026:i:1:p:45-56
    DOI: 10.33146/2518-1181-2026-1(111)-45-56
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    References listed on IDEAS

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    1. Joel Amernic & Russell Craig, 2010. "Accounting as a Facilitator of Extreme Narcissism," Journal of Business Ethics, Springer, vol. 96(1), pages 79-93, September.
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    Keywords

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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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