Hrasky, S, Visual disclosure strategies adopted by more and less sustainability-driven companies, Accounting Forum, 36, (3) pp. 154-165. ISSN 0155-9982 (2012) [Refereed Article]
Copyright 2012 Elsevier Ltd.
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 sustainabilitydriven 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.
|Item Type:||Refereed Article|
|Keywords:||graphs, legitimacy, photographs, sustainability reporting, symbolism|
|Research Division:||Commerce, Management, Tourism and Services|
|Research Group:||Accounting, Auditing and Accountability|
|Research Field:||Accounting Theory and Standards|
|Objective Group:||Other Environment|
|Objective Field:||Environment not elsewhere classified|
|Author:||Hrasky, S (Dr Susan Hrasky)|
|Deposited By:||Accounting and Corporate Governance|
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