Photographs depicting CSR: captured reality or creative illusion?

Chong, Sabrina; Narayan, Anil K.; Ali, Irshad

doi:10.1108/par-10-2017-0086

Cited by 19 publications

(48 citation statements)

References 70 publications

(109 reference statements)

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“…More recent studies determine the use of visual impressions and artificial representations that distort reality based on photographs that appear to be authentic and legitimate [57][58][59][60], distorted graphics to represent best business practices [17], and colours that carry emotional associations with sustainability [20]. These techniques allow the construction of positive illusions for the image of the company by artificially inflating its performance [60]; at the same time, that they can contribute to create relationships with stakeholders since they involve multiple readings of the symbols, which can add value when companies report to a diverse group of stakeholders.…”

Section: Communication Strategies On Sdgs: Legitimacy Theory Vs Imprmentioning

confidence: 99%

Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach

2020

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Companies are fully aware of the importance of including the Sustainable Development Goals (SDGs) in their corporate social responsibility (CSR) strategies, and of the importance of ensuring that the information disclosed allows groups to be identified. The business contribution to the 2030 Agenda is of interest, as it entails an accurate representation of company identity and is congruent with its contribution to the 2030 Agenda. For it, a content analysis of the business communication of 69 Spanish companies with their stakeholders was carried out in order to identify the possible existence of impression management practices. The evidence obtained indicates that although certain companies have adopted strategies to legitimise their contribution through self-promoting information or terms that allow diverting attention from irresponsible behaviour, companies that show a commitment to the 2030 Agenda do not make use of the information disclosed to manage stakeholder perceptions. Theoretically, our research contributes to increasing current knowledge about corporate communication strategies related to non-financial information, and identifying strategies to legitimise and manage impressions in the information related to the SDGs initiatives.

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Section: Communication Strategies On Sdgs: Legitimacy Theory Vs Imprmentioning

confidence: 99%

Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach

2020

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“…The GRI is now considered the sole global standard-setter for sustainability reporting (Brockett and Rezaee, 2012) that organises the various elements that are of importance to stakeholders. The GRI framework was used to classify the photographs depicting sustainability messages into five key areas of reporting: environmental performance; product responsibility; labour practice and decent work; society; and human rights (Chong et al , 2019). The sustainability-related photographs are then interpreted to discover the signalled “messages” based on the value creation propositions in FCG’s sustainability reports.…”

Section: Introductionmentioning

confidence: 99%

Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective

Ali

Lodhia

Narayan

2020

MEDAR

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Purpose This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value. Design/methodology/approach This study used visual content analysis to identify disclosure trends and value creation themes from sustainability-related photographs in the annual and sustainability reports of Fonterra Co-operative Group over a ten-year period. The findings were interpreted using legitimacy theory. Findings The findings show a significant increase in the usage of photographs to legitimise and reinforce the organisation’s sustainability messages. The photographs are dominated by images signalling to stakeholders’ positive sustainability messages, as a systematic method for managing stakeholder expectations to maintain, gain and even repair legitimacy. A majority of photographs have supporting textual narrative, which could be construed as an attempt by the company to make their sustainability messages explicit and provide greater legitimacy of activities and performance with the ultimate aim of enhancing organisational value. Research limitations/implications This study contributes towards an in-depth understanding of attempts at seeking legitimacy and creating organisational value through the systematic usage of photographic disclosures in sustainability reporting. Practical implications This study has the potential to inform stakeholders on linkages between sustainability photographs, value creation and legitimacy. It can help inform and assist report preparers, designers and users on the potential of photographs as a substantive medium to manage legitimacy in sustainability reporting. Originality/value This paper adds to the scant literature on the growing use of photographs as a value adding apparatus in sustainability reporting. This paper also extends the applicability of legitimacy theory to visual disclosure and suggests that legitimacy can be systematically sought to create value.

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“…The findings were interpreted using the impression management theoretical construct. Chong et al (2019) findings show a marked increase in the utilisation of photographs for corporate social responsibility associated disclosures by the sample companies. Surprisingly, the quantity of photographs depicting environmental performance has declined, whereas those featuring product responsibility have increased significantly.…”

mentioning

confidence: 82%

“…Use of photographs to depict corporate social responsibility is yet another important aspect of sustainability accounting. To this end Chong et al (2019) uncover the extent of utilisation of photographs depicting corporate social responsibility information in corporate annual reports and the possible motives for their use. Their study employed visual content analysis, based on Banks (2001) strategy of "looking through", "looking at" and "looking behind" photographic images, to examine and analyse 4,933 photographs contained in the 2005, 2010 and 2015 annual reports of 70 companies listed on New Zealand Stock Exchange.…”

mentioning

confidence: 99%

“…This suggests that companies are systematically using symbolic presentations such as photographs of children and families for rhetorical impression management. Chong et al (2019) develop a structured approach for categorising and analysing corporate social responsibility-related photographs and contribute to the scant literature on the utilisation of photographs as a medium for corporate social responsibility information dissemination. Holdway (2019) argues that social and environmental accountability by firms can be compromised by a lack of democracy within engagement and decision-making processes.…”

mentioning

confidence: 99%

See 1 more Smart Citation

Sustainability accounting and reporting: recent perspectives and an agenda for further research

Lodhia

Sharma

2019

PAR

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The viewpoint is based on the selection of papers presented at the 2017 Australasian Centre for Social and Environmental Accounting Research hosted by the University of the South Pacific and held from 7 to 9 December 2017 at Denarau, Nadi, Fiji. The annual Australasian Centre for Social and Environmental Accounting Research Conference provides an international forum and showcases research on the social and environmental aspects of accounting theory and practice. It also fosters and supports interdisciplinary research in accounting. Social and environmental accounting or sustainability accounting and reporting has become one of the major issues that organisations grapple with on a daily basis. Sustainability accounting is but one aspect of sustainability (

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Photographs depicting CSR: captured reality or creative illusion?

Cited by 19 publications

References 70 publications

Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach

Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach

Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective

Sustainability accounting and reporting: recent perspectives and an agenda for further research

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