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Visual disclosure strategies adopted by more and less sustainability-driven companies
journal contribution
posted on 2023-05-17, 10:50 authored by Hrasky, SGraph 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.
History
Publication title
Accounting ForumVolume
36Pagination
154-165ISSN
0155-9982Department/School
TSBEPublisher
Elsevier LtdPlace of publication
United KingdomRights statement
Copyright 2012 Elsevier Ltd.Repository Status
- Restricted