A review and analysis of impression management with photographs in sustainability reporting

IF 3.5 Q1 BUSINESS, FINANCE
Majid Kanbaty, Andreas Hellmann, Lawrence Ang, Liyu He
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引用次数: 0

Abstract

Purpose

Although photographs in sustainability reports are useful in conveying complex messages, they may also be used to manipulate the presentation of disclosures to exploit the limited cognitive processing capacity of humans. Therefore, this paper aims to examine the features of photographs aimed at capturing individuals’ attention through visual structures and evoking specific emotions through carefully chosen content. Furthermore, it examines whether such framing practice is explained by incentives for legitimizing behaviours and influencing reputation.

Design/methodology/approach

The authors conduct a content analysis of photographs in 154 sustainability reports published by US companies. The authors captured the nature of photographs, the context in which they are being used, their themes and emotional content and layout and interaction features to understand how photographs are used for attribute framing to influence information processing. Furthermore, the authors statistically examine the framing practice between companies with different characteristics to identify any patterns for the impression management use of photographs in sustainability reports.

Findings

Photographs are often large with a horizontal orientation to capture attention and show content viewed at eye level and in either medium or close-up shots to engage viewers. Furthermore, photographs are emotionally loaded with different themes such as depictions of people, technology and nature. These themes are used to predominately evoke positive emotions of awe, nurturance, pride, amusement and attachment. This practice is often used by companies in environmentally sensitive areas that have close consumer relationships or are covered controversially in the media.

Originality/value

The authors reveal reporting practices and identify photographic features that attract attention and convey emotions that go beyond aesthetic qualities. This is important because emotions conveyed through photographs can be potentially misleading and influence judgements subconsciously.

回顾和分析可持续发展报告中使用照片的印象管理
虽然可持续发展报告中的照片有助于传达复杂的信息,但它们也可能被用来操纵披露信息的呈现,以利用人类有限的认知处理能力。因此,本文旨在研究照片的特征,旨在通过视觉结构捕捉个人的注意力,并通过精心挑选的内容唤起特定的情感。此外,它还检验了这种框架实践是否可以通过激励行为合法化和影响声誉来解释。设计/方法/方法作者对美国公司发布的154份可持续发展报告中的照片进行了内容分析。作者抓住了照片的本质、使用照片的背景、照片的主题、情感内容、布局和交互特征,以了解照片如何用于属性框架来影响信息处理。此外,作者在统计上检查了具有不同特征的公司之间的框架实践,以确定可持续发展报告中使用照片的印象管理的任何模式。照片通常是大的水平方向,以吸引注意力,并显示在视线水平上观看的内容,并在中景或特写镜头中吸引观众。此外,照片在情感上承载着不同的主题,如对人、技术和自然的描绘。这些主题主要用来唤起敬畏、养育、骄傲、娱乐和依恋等积极情绪。这种做法经常被环境敏感地区的公司采用,这些地区有密切的消费者关系或在媒体上有争议的报道。原创性/价值作者揭示了报道实践,并确定了吸引注意力的摄影特征,并传达了超越美学品质的情感。这一点很重要,因为通过照片传达的情感可能会在潜意识中产生误导和影响判断。
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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