{"title":"企业可持续发展报告中环境照片的使用:机器支持的视觉内容分析","authors":"Lorenz Fenk","doi":"10.1002/bse.4035","DOIUrl":null,"url":null,"abstract":"Despite the prevalence of photographs in corporate sustainability reporting, their use is not yet sufficiently understood. To the best of our knowledge, this paper is the first large‐scale study in the field. Introducing a novel machine‐supported approach, we assess environmental photograph utilization based on a sample of 45,228 photographs contained in 1,463 separately disclosed sustainability reports from European firms between 2011 and 2020. We find that against the overall trend of decreasing photograph utilization, the share of environmentally themed photographs has markedly increased. Furthermore, operating in an environmentally sensitive industry is strongly associated with a substantially larger share of photographs depicting environmental subject matter. Lastly, we observe that companies signal their superior environmental performance through greater utilization of environmental photographs. By introducing a novel machine‐supported approach to analyzing photographs, this study makes a methodological contribution to the field of sustainability reporting. Our results also have important practical implications.","PeriodicalId":12,"journal":{"name":"ACS Chemical Health & Safety","volume":null,"pages":null},"PeriodicalIF":2.9000,"publicationDate":"2024-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Environmental photograph use in corporate sustainability reporting: A machine‐supported visual content analysis\",\"authors\":\"Lorenz Fenk\",\"doi\":\"10.1002/bse.4035\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Despite the prevalence of photographs in corporate sustainability reporting, their use is not yet sufficiently understood. To the best of our knowledge, this paper is the first large‐scale study in the field. Introducing a novel machine‐supported approach, we assess environmental photograph utilization based on a sample of 45,228 photographs contained in 1,463 separately disclosed sustainability reports from European firms between 2011 and 2020. We find that against the overall trend of decreasing photograph utilization, the share of environmentally themed photographs has markedly increased. Furthermore, operating in an environmentally sensitive industry is strongly associated with a substantially larger share of photographs depicting environmental subject matter. Lastly, we observe that companies signal their superior environmental performance through greater utilization of environmental photographs. By introducing a novel machine‐supported approach to analyzing photographs, this study makes a methodological contribution to the field of sustainability reporting. Our results also have important practical implications.\",\"PeriodicalId\":12,\"journal\":{\"name\":\"ACS Chemical Health & Safety\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.9000,\"publicationDate\":\"2024-11-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ACS Chemical Health & Safety\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1002/bse.4035\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ACS Chemical Health & Safety","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1002/bse.4035","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH","Score":null,"Total":0}
Environmental photograph use in corporate sustainability reporting: A machine‐supported visual content analysis
Despite the prevalence of photographs in corporate sustainability reporting, their use is not yet sufficiently understood. To the best of our knowledge, this paper is the first large‐scale study in the field. Introducing a novel machine‐supported approach, we assess environmental photograph utilization based on a sample of 45,228 photographs contained in 1,463 separately disclosed sustainability reports from European firms between 2011 and 2020. We find that against the overall trend of decreasing photograph utilization, the share of environmentally themed photographs has markedly increased. Furthermore, operating in an environmentally sensitive industry is strongly associated with a substantially larger share of photographs depicting environmental subject matter. Lastly, we observe that companies signal their superior environmental performance through greater utilization of environmental photographs. By introducing a novel machine‐supported approach to analyzing photographs, this study makes a methodological contribution to the field of sustainability reporting. Our results also have important practical implications.
期刊介绍:
The Journal of Chemical Health and Safety focuses on news, information, and ideas relating to issues and advances in chemical health and safety. The Journal of Chemical Health and Safety covers up-to-the minute, in-depth views of safety issues ranging from OSHA and EPA regulations to the safe handling of hazardous waste, from the latest innovations in effective chemical hygiene practices to the courts'' most recent rulings on safety-related lawsuits. The Journal of Chemical Health and Safety presents real-world information that health, safety and environmental professionals and others responsible for the safety of their workplaces can put to use right away, identifying potential and developing safety concerns before they do real harm.