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


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 Statement

Copyright 2012 Elsevier Ltd.

DOI: doi:10.1016/j.accfor.2012.02.001


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 Details

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 Division:Environmental Management
Objective Group:Other environmental management
Objective Field:Other environmental management not elsewhere classified
UTAS Author:Hrasky, S (Dr Susan Hrasky)
ID Code:76325
Year Published:2012
Deposited By:Accounting and Corporate Governance
Deposited On:2012-03-05
Last Modified:2013-05-07

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