Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)

Sustainability Reporting Framing, Trust, and Stakeholders’ Incompatibility Behavior on Legitimacy Perception

Authors
Frasto Biyanto1, *, Bambang Subroto2, Erwin Saraswati3, Abdul Ghofar4
1Program Doktoral Ilmu Akuntansi, Brawijaya University, Malang, Indonesia
2Program Doktoral Ilmu Akuntansi, Brawijaya University, Malang, Indonesia
3Program Doktoral Ilmu Akuntansi, Brawijaya University, East Java, Indonesia
4Program Doktoral Ilmu Akuntansi, Brawijaya University, East Java, Indonesia
*Corresponding author. Email: frastobiyanto@gmail.com
Corresponding Author
Frasto Biyanto
Available Online 31 December 2023.
DOI
10.2991/978-2-38476-172-2_25How to use a DOI?
Keywords
framing; trust; legitimacy
Abstract

The current study looks at how message framing and intents that can be derived from various—positive vs. negative—framings, interact with the growth of trust. There is empirical support for the claim that various, logically similar frames are understood to imply various intentions. Next, the connection between trust and various frames (as well as the related intentions reflected from these frames) is investigated. The relationship between the assessment of trust derived from various frames and the related perceptions-behavior coming from these frames is next explored, and this is the most significant step. Think about two companies, A and B, who publish the same sustainability report, but each frames their report differently—one in a positive and the other in a negative frame.

The different frames may result in different assessments of the two companies’ trustworthiness. According to conventional wisdom, if company A is more trusted than company B, one should prefer to give a better legitimacy perception to the former rather than the latter. Several experiment results contradict this hypothesis. For example, when given a choice between two companies who reported 20% of the liquid waste cannot be treated by the company’s treatment facilities (negative frame) or process 80% of its liquid waste into clean water (positive frame), most people trust the former but they prefer to give their legitimacy to the latter. Trust-legitimacy perception incompatibility refers to the phenomenon in which negative framing weighs more in trust assessments and positive framing weighs more in legitimacy perception. The phenomenon’s robustness is demonstrated further in several experiments, and possible explanations for its occurrence are discussed.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD) 2022 Education and Green Economy (IICESSD EGE 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
978-2-38476-172-2
ISSN
2352-5398
DOI
10.2991/978-2-38476-172-2_25How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Frasto Biyanto
AU  - Bambang Subroto
AU  - Erwin Saraswati
AU  - Abdul Ghofar
PY  - 2023
DA  - 2023/12/31
TI  - Sustainability Reporting Framing, Trust, and Stakeholders’ Incompatibility Behavior on Legitimacy Perception
BT  - Proceedings of the 2nd International Interdisciplinary Conference on Environmental Sciences and Sustainable Developments (IICESSD)  2022 Education and Green Economy (IICESSD EGE 2022)
PB  - Atlantis Press
SP  - 160
EP  - 165
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-172-2_25
DO  - 10.2991/978-2-38476-172-2_25
ID  - Biyanto2023
ER  -