کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1003827 937655 2012 12 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Visual disclosure strategies adopted by more and less sustainability-driven companies
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Visual disclosure strategies adopted by more and less sustainability-driven companies
چکیده انگلیسی

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.


► This research demonstrates that imagery is used differentially in sustainability reports.
► This suggests that firms adopt different legitimation strategies.
► Sustainability-driven firms use more graphs and rely less on photographs.
► These firms appear to pursue moral legitimation by reporting more on activities and outcomes.
► Less sustainability-driven firms tend to rely more on symbolic disclosures to seek pragmatic legitimacy.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting Forum - Volume 36, Issue 3, September 2012, Pages 154–165
نویسندگان
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