Author
Listed:
- Majid Kanbaty
- Andreas Hellmann
- Lawrence Ang
- Liyu He
Abstract
Purpose - Although photographs in sustainability reports are useful in conveying complex messages, they may also be used to manipulate the presentation of disclosures to exploit the limited cognitive processing capacity of humans. Therefore, this paper aims to examine the features of photographs aimed at capturing individuals’ attention through visual structures and evoking specific emotions through carefully chosen content. Furthermore, it examines whether such framing practice is explained by incentives for legitimizing behaviours and influencing reputation. Design/methodology/approach - The authors conduct a content analysis of photographs in 154 sustainability reports published by US companies. The authors captured the nature of photographs, the context in which they are being used, their themes and emotional content and layout and interaction features to understand how photographs are used for attribute framing to influence information processing. Furthermore, the authors statistically examine the framing practice between companies with different characteristics to identify any patterns for the impression management use of photographs in sustainability reports. Findings - Photographs are often large with a horizontal orientation to capture attention and show content viewed at eye level and in either medium or close-up shots to engage viewers. Furthermore, photographs are emotionally loaded with different themes such as depictions of people, technology and nature. These themes are used to predominately evoke positive emotions of awe, nurturance, pride, amusement and attachment. This practice is often used by companies in environmentally sensitive areas that have close consumer relationships or are covered controversially in the media. Originality/value - The authors reveal reporting practices and identify photographic features that attract attention and convey emotions that go beyond aesthetic qualities. This is important because emotions conveyed through photographs can be potentially misleading and influence judgements subconsciously.
Suggested Citation
Majid Kanbaty & Andreas Hellmann & Lawrence Ang & Liyu He, 2023.
"A review and analysis of impression management with photographs in sustainability reporting,"
Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 32(3), pages 976-1005, December.
Handle:
RePEc:eme:medarp:medar-09-2022-1798
DOI: 10.1108/MEDAR-09-2022-1798
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