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Visual disclosure strategies adopted by more and less sustainability-driven companies

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  • Sue Hrasky

Abstract

Graph use in annual reports is well documented, and research into photographs is gaining momentum, but less is known about their use in sustainability reports. This research analyses graph and photograph use in sustainability reports of more and less sustainability-driven companies. It aims to determine whether use of imagery differs between these groups in a way reflective of different legitimation tactics. Results suggest that less sustainable companies pursue legitimacy symbolically while sustainability-driven firms convey more about actual impacts and accomplishments. Some sustainability reporters appear, therefore, to be using imagery as a rhetorical “green-washing” tool in their communication with stakeholders.

Suggested Citation

  • Sue Hrasky, 2012. "Visual disclosure strategies adopted by more and less sustainability-driven companies," Accounting Forum, Taylor & Francis Journals, vol. 36(3), pages 154-165, September.
    • Handle: RePEc:taf:accfor:v:36:y:2012:i:3:p:154-165
    DOI: 10.1016/j.accfor.2012.02.001
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    Cited by:

    1. Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
    2. Isabel‐María García‐Sánchez & Cristina‐Andrea Araújo‐Bernardo, 2020. "What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1117-1142, March.
    3. Kanbaty, Majid & Hellmann, Andreas & He, Liyu, 2020. "Infographics in corporate sustainability reports: Providing useful information or used for impression management?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
    4. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
    5. Tuvana Cüre & Emel Esen & Arzu Özsözgün Çalışkan, 2020. "Impression Management in Graphical Representation of Economic, Social, and Environmental Issues: An Empirical Study," Sustainability, MDPI, vol. 12(1), pages 1-16, January.
    6. Zhang, Xiumin & Zhang, Jinsen & Zhu, Yifan & Shen, Jie, 2023. "Presentation of social responsibility reports and the stock price crash risk," Finance Research Letters, Elsevier, vol. 57(C).
    7. Ruggiero, Pasquale & Bachiller, Patricia, 2023. "Seeing more than reading:The visual mode in utilities' sustainability reports," Utilities Policy, Elsevier, vol. 83(C).
    8. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    9. Hazianti Abdul Halim, 2016. "Visual Representations Strategies in Chairperson’s Statement in Malaysia: An Analysis of Impression Management," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 245-255, December.
    10. Leonardo Becchetti & Sara Mancini & Nazaria Solferino, 2021. "The Effect of Mandatory Non-financial Reporting on CSR (and Environmentally Sustainable) Investment: a Discontinuity Design Approach," CEIS Research Paper 528, Tor Vergata University, CEIS, revised 15 Nov 2021.
    11. Michaela HORUCKOVA & Thierry BAUDASSE, 2017. "Content Analysis Applied To Social And Environmental Reporting," LEO Working Papers / DR LEO 2529, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
    12. Kshitij Khanna & Helen Irvine, 2018. "Communicating the Impact of the Global Financial Crisis in Annual Reports: A Study of Australian NGOs," Australian Accounting Review, CPA Australia, vol. 28(1), pages 109-126, March.
    13. Wangwei Lin, 2022. "Corporate Non-Financial Reporting in the UK: Diversions from the EU Sustainability Reporting Framework," Sustainability, MDPI, vol. 14(15), pages 1-18, July.
    14. Antonio Corvino & Silvio Bianchi Martini & Federica Doni, 2021. "Extinction accounting and accountability: Empirical evidence from the west European tissue industry," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2556-2570, July.
    15. Sarah Maire & Sébastien Liarte, 2018. "Building on visuals : Taking stock and moving ahead," Post-Print hal-03026729, HAL.
    16. Jasińska-Biliczak Anna, 2023. "How to Ensure the Development of SMEs in Post-Pandemic Economy? A Start-ups Case Study," TalTech Journal of European Studies, Sciendo, vol. 13(1), pages 201-225, June.
    17. Blanco-Zaitegi, Goizeder & Álvarez Etxeberria, Igor & Moneva, José M., 2024. "Impression management of biodiversity reporting in the energy and utilities sectors: An assessment of transparency in the disclosure of negative events," Journal of Behavioral and Experimental Finance, Elsevier, vol. 42(C).
    18. Peter Seele & Lucia Gatti, 2017. "Greenwashing Revisited: In Search of a Typology and Accusation‐Based Definition Incorporating Legitimacy Strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 239-252, February.
    19. Yuriko Nakao & Aya Ishino & Katsuhiko Kokubu & Hitoshi Okada, 2024. "Exploring visual communication in corporate sustainability reporting: Using image recognition with deep learning," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3210-3234, July.
    20. Ahmed Hassanein & Ahmed Bani-Mustafa & Khalil Nimer, 2024. "A country’s culture and reporting of sustainability practices in energy industries: does a corporate sustainability committee matter?," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-12, December.
    21. Michaela HORUCKOVA & Thierry BAUDASSE, 2017. "Content Analysis Applied To Social And Environmental Reporting," LEO Working Papers / DR LEO 2521, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.

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