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Linguistic choices, political costs and corporate image management: the case of Aracruz Celulose S.A./Escolhas linguisticas, custos politicos e gerenciamento da imagem corporativa: o caso da Aracruz Celulose S.A

Cadernos EBAPE.BR, 2011-12, Vol.9 (4), p.1136 [Peer Reviewed Journal]

COPYRIGHT 2011 Fundacao Getulio Vargas ;ISSN: 1679-3951 ;EISSN: 1679-3951

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  • Title:
    Linguistic choices, political costs and corporate image management: the case of Aracruz Celulose S.A./Escolhas linguisticas, custos politicos e gerenciamento da imagem corporativa: o caso da Aracruz Celulose S.A
  • Author: Pagliarussi, Marcelo Sanches ; Ribeiro, Jusmeire Fieni ; da Silva, Alfredo Rodrigues Leite ; da Silva, Annor, Jr
  • Subjects: Corporate image ; Public relations ; Wood pulp industry
  • Is Part Of: Cadernos EBAPE.BR, 2011-12, Vol.9 (4), p.1136
  • Description: In this work we analyze the process of sensemaking put in work in corporate annual reports by means of the relationship between linguistic choices made and the political costs that a specific company incurs. The theoretical propositions advanced with support from the functional grammar framework were confronted with empirical data. Our sample included the President Letters and Executive Summaries presented in the annual reports of Aracruz Celulose S.A., from 1998 to 2007. The analysis was centered on the interpretation of both syntactic and semantic functions that were used to favor particular ways of sense making when one is reading the annual reports. Aracruz Celulose was chosen due to a combination of enduring high performance and assumed high levels of political costs resulting both from environmental issues and from conflicts with native communities. The results suggest that the company predominantly attempts to give emphasis to its institutional identity by means of intensification, circumstantiation and reinforcements of its realizations, rather than present its results and goals in a neutral way. We also observed a clear intention of favor its institutional perspective, since themes related to conflicts with native communities were presented in a way that imposes to the reader the company's particular way of appraise the facts. This behavior is not congruent with a neutral presentation of information in annual reports. Keywords: Disclosure quality. Political costs. Textual analysis. Functional grammar. Discussao sobre o processo de construcao de sentido nos relatorios anuais corporativos com base na relacao entre as escolhas linguisticas realizadas e os custos politicos a que uma empresa esta submetida. As proposicoes teoricas desenvolvidas mediante a adocao da perspectiva teorico-metodologica da gramatica funcional foram confrontadas com dados empiricos. Foram analisados as Mensagens da Administracao e os Sumarios Executivos contidos nas secoes narrativas dos relatorios anuais, de 1998 a 2007, da Aracruz Celulose. O foco da analise foi a interpretacao das funcoes sintatico-semanticas como meio para a construcao de sentido desses documentos. A escolha da empresa foi motivada pelo seu historico de lucros elevados e adocao de politicas voluntarias de divulgacao financeira, alem de custos politicos elevados relacionados a assuntos ambientais e conflitos de demarcacao de terras indigenas. Os resultados indicam a tentativa da empresa em priorizar e enfatizar sua identidade institucional ao intensificar, circunstanciar e reforcar suas atitudes, em vez de informar de maneira neutra suas realizacoes ou planos. No eixo tematico relacionado aos conflitos com as comunidades indigenas, foi notoria a intencao de expor o seu ponto de vista institucional, impondo ao leitor seu modo particular de perceber os fatos, sem observar a neutralidade desejavel no compromisso informacional dos relatorios anuais. Palavras-chave: Qualidade do disclosure. Custos politicos. Analise textual. Gramatica funcional.
  • Publisher: Fundacao Getulio Vargas
  • Language: Portuguese
  • Identifier: ISSN: 1679-3951
    EISSN: 1679-3951
  • Source: ROAD: Directory of Open Access Scholarly Resources
    DOAJ Directory of Open Access Journals
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