新西兰证券交易所(NZX)上市公司在可持续发展报告中使用视觉效果:印象管理视角

IF 2.3 Q2 BUSINESS, FINANCE
M. Momin, Z. Ahmed, Renhe Liu
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引用次数: 1

摘要

本研究的目的是调查新西兰证券交易所(NZX)上市公司在其独立可持续发展报告中使用视觉传达象征性可持续发展信息的情况。设计/方法/途径利用印象管理理论框架和巴特的外延和内涵概念,本研究试图研究视觉效果,如照片、表格和数字,用来传达象征性的可持续发展信息和信息的方式。内容分析方法用于分析20家新西兰证券交易所上市公司2017年独立可持续发展报告的1,064个视觉效果。研究结果:作者观察到,在创造象征性的可持续发展信息的过程中,使用视觉效果来传达可持续发展信息的变化以及这些视觉效果对读者的吸引力。照片注重情感作为印象管理的主要方法,表格和数字注重读者之间的逻辑联系和积极的可持续性信息。研究局限/启示:该研究增加了印象管理理论的工作,即公司使用照片,表格和数字的组合来传达象征性的积极可持续发展信息。这些见解为新西兰和全球可持续发展信息的企业文化提供了视觉效果和未来报告实践的影响。原创性/价值与其他关于可持续发展报告的研究不同,我们认为公司使用视觉组合来创造印象,不仅包括积极的,也包括消极和中性的可持续发展信息。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective
PurposeThe purpose of this research is to investigate the use of visuals in communicating symbolic sustainability information by the New Zealand Stock Exchange (NZX) listed companies through their standalone sustainability reports.Design/methodology/approachUsing the impression management theoretical framework and Barthes' conceptions of denotation and connotation, the study seeks to examine the way visuals, such as photos, tables and figures, are used to convey symbolic sustainability messages and information. The content analysis method was used to analyse 1,064 visuals from 20 New Zealand Stock Exchange listed companies' standalone sustainability reports for 2017.FindingsThe authors observe variations in the use of visuals to convey messages about sustainability and the appeal of these visuals to readers in the process of creating a symbolic sustainability message. While photos focus on emotions as their main method of impression management, tables and figures focus on the logical link between readers and a positive sustainability message.Research limitations/implicationsThe study adds to the impression management theory work that companies use a combination of photos, tables and figures in communicating symbolic positive sustainability messages. The insights inform the corporate culture of the use of visuals and the effect of future reporting practices regarding sustainability information in New Zealand and globally.Originality/valueUnlike other studies on sustainability reporting, we contend that a company uses a combination of visuals to create impressions that include not only positive but also negative and neutral sustainability messages.
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来源期刊
Asian Review of Accounting
Asian Review of Accounting BUSINESS, FINANCE-
CiteScore
3.20
自引率
25.00%
发文量
32
期刊介绍: Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.
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