Pictures at an exhibition revisited: reflections on a typology of images used in the construction of corporate social responsibility and sustainability in non-financial corporate reporting

Abstract

Strategic corporate and public affairs communication about Corporate Social Responsibility (CSR) has emerged as a major component of corporate efforts to interact with their stakeholders and society at large. Non‐financial reporting, and CSR reporting in particular, is now seen as an essential corporate communication process by most members of a company's stakeholder community. This growth in CSR reporting has been driven by the need to increase corporate transparency and accountability concerning social and environmental issues. Arguably, the European Union is the most progressive region in adopting CSR reporting. Almost all of Europe's top 100 companies report on social and environmental performance, whilst figures for the USA and the rest of the world are much lower. The latest Accountability Rating concludes that ‘Europe leads, America lags’ after measuring companies' social and environmental impacts. The authors argue that visual communication is as important as words and numbers in creating meaning and assess UK and German Companies' non‐financial performance. Utilizing a range of research methods including content analysis and semiotic interpretation the authors propose a typology of images used in non‐financial reporting. This typology and associated conceptual development can used to more accurately define and interpret CSR and sustainability. Copyright © 2009 John Wiley & Sons, Ltd.

The Visual Dimension in Organizing, Organization, and Organization Research: Core Ideas, Current Developments, and Promising Avenues

“…Content analysis (Anderson & Imperia, 1992;Assael, Kofron, & Burgi, 1967;Benschop & Meihuizen, 2002;Breitbarth et al, 2010;Delmestri et al, forthcoming;Duff, 2011;Kuasirikun, 2011, Dougherty & Kunda, 1990; rhetorical analysis (Davison, 2010;Foster et al, 2011;Graves et al, 1996;), framing analysis (Höllerer et al, forthcoming); deconstruction Kates, 1999;Scott, 1992); semiotics (Davison, 2011;Friedel, 2008;Hancock, 2005;Zilber, 2006); critical analysis (Boje & Smith, 2010;Davison, 2009;Kamla & Roberts, 2010;Phillips & Brown, 1993); hermeneutics (Hancock, 2005(Hancock, , 2006 …”

“…They regard visuals as produced, as well as interpreted, in a specific cultural and historical context, thus making use of shared cues and symbols in order to be comprehensible. In this way, visual artifacts construct organizational reality (e.g., Kuasirikun, 2011), transport corporations' claims regarding truth, credibility, and authenticity (e.g., Graves, Flesher, & Jordan, 1996;Guthey & Jackson, 2005), and/or signal accountability (e.g., Breitbarth, Harris, & Insch, 2010;Davison, 2007;Höllerer, Jancsary, Meyer, & Vettori, forthcoming). Still, part of the messages conveyed through visuals is potentially unintended, and, consequently, opens up opportunities for the systematic reconstruction of implicit and taken-for-granted understandings and values (e.g., Dougherty & Kunda, 1990;.…”

Examining Web Images: A Combined Visual Analysis (CVA) Approach

“…As previously highlighted, there is a significant body of research that has examined pre‐existing images. Examples include the use of imagery in annual reporting (Davison, ), campaigning (Bell and Leonard, ), corporate social responsibility (Breitbarth et al ., ; Höllerer et al ., ), diversity (Swan, ), and entrepreneurship (Smith, ; Swan, ). Rather than offering a broad review here I focus on research that particularly informed my thinking about CVA.…”

Corporate Social Responsibility/Sustainability Reporting Among the Fortune Global 250: Greenwashing or Green Supply Chain?

“…One of the main advantages of analyzing annual reports is the unobtrusive nature of the method. According to Breitbarth et al (2010) analyzing annual reports offers a distinct advantage because the data represents the official, unambiguous, unified position of the organization which is free from the respondents' personal bias, access to information or partial recall and not subject to errors related to the content and the context of communication. In addition, qualitative research through content analysis of the actual wording of Fortune Global 250 MNC annual reports was conducted.…”

“…Of course, in the United States CSR reporting is strictly voluntary which explains why U.S. MNCs lag behind their European brethren in CSR reporting. According to Breitbarth et al (2010) 90% of European MNCs report on CSR compared to 59% in the U.S., and 61% of the rest of the world.…”