可持续发展数据失真:在企业可持续发展报告中使用视觉印象管理技术

IF 3.1 Q1 COMMUNICATION
Denis Šimunović, Grazia Murtarelli, Stefania Romenti
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引用次数: 0

摘要

本研究旨在对可持续发展报告中视觉印象管理技术的使用情况进行全面调查。具体来说,本研究旨在确定意大利公司是否在可持续发展报告中的图表展示中使用了印象管理策略,从而使企业社会责任(CSR)中的视觉数据交流成为问题。设计/方法/途径本研究采用多模式内容分析方法,分析了 58 家符合 GRI 标准的意大利上市公司的可持续发展报告。分析侧重于三种类型的图表:饼图、折线图和条形图。研究发现,有证据表明公司在其可持续发展报告中使用了图形失真技术,以营造良好的印象。具体来说,图形失真主要出现在柱状图中,而非折线图或饼状图中。特别是,在可持续发展传播中采用柱状图时,似乎广泛使用了选择性、演示增强和测量失真技术。此外,在企业社会责任报告的其他领域中,与社会可持续发展相关的主题往往更具代表性。社会意义研究结果表明,企业在可持续发展报告中构建和选择图表时需要有更多的自觉性,决策者应为符合道德规范的视觉传播制定明确的指南。其价值在于提供了符合 GRI 标准的报告中采用失真的实证证据,并将可视化数据交流作为可持续发展交流管理的一项基本挑战提出来。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Sustainability data distortions: the use of visual impression management techniques in corporate sustainability reporting

Purpose

The purpose of this study is to conduct a comprehensive investigation into the utilization of visual impression management techniques within sustainability reporting. Specifically, the study aims to determine whether Italian companies employ impression management tactics in the presentation of graphs within their sustainability reports and, thus, problematize visual data communication in corporate social responsibility (CSR).

Design/methodology/approach

The research adopts a multimodal content analysis of the 58 sustainability reports from Italian listed companies that are GRI-compliant. The analysis focused on three types of graphs: pie charts, line graphs and bar graphs. In total, 860 graphs have been examined.

Findings

The study found evidence of graphical distortion techniques being employed by companies in their sustainability reports to create a favorable impression. Specifically, graph distortions are found in column graphs and not in line or pie charts. In particular, selectivity, presentation enhancement and measurement distortion techniques seem to be extensively used when adopting column graphs in sustainability communication. Moreover, social sustainability–related topics tend to be more represented of other area of CSR reporting. This suggests that companies, whether consciously or unconsciously, engage in impression management techniques when using graphs in their sustainability reports.

Social implications

The study findings suggest that more consciousness is needed for companies when engaging in the construction and selection of graphs in their sustainability reports and that decision-makers should develop a clear guide for ethical visual communication.

Originality/value

The paper systematically analyzes visual impression management techniques in communicating sustainability data and, in particular, advances literature on graphical distortion. The value lies in empirical evidence of distortion adoption in GRI-compliant reports as well as problematizing visual data communication as a fundamental challenge for sustainability communication management.

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来源期刊
CiteScore
5.40
自引率
6.50%
发文量
29
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