视觉元素在工作场所多样性披露中的运用分析

IF 2.1 Q2 BUSINESS, FINANCE
M. Momin, S. Chong
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引用次数: 1

摘要

目的本研究的目的是研究视觉元素和文本叙事如何在企业社会和环境报告中用于披露工作场所多样性相关信息。设计/方法论/方法使用定性内容分析来检查《财富》杂志47家公司2016年独立可持续发展/企业责任报告中与工作场所多样性相关的信息。通过印象管理的视角,共分析了539张表格、数字和照片及其相关文本叙述。研究发现,多种类型的视觉元素被用来补充文本叙事,以传达与工作场所多样性相关的信息。积极且往往无法核实的工作场所多样性相关信息象征性地暗示了公司的工作场所多元化承诺和成功。虽然表格和数字通常使用数字、百分比和文字来增强和宣传积极的信息,但“感觉良好”的照片则用于唤起读者的积极情绪。这些视觉元素以单一视觉或混合视觉呈现形式呈现。实际含义本研究有可能为准备者提供信息并帮助他们使用多种视觉元素和文本叙述,以促进对工作场所多样性相关信息的公正和实质性报告。了解视觉元素的使用和呈现背后的动机有助于发布工作场所多样性披露指南,并让读者意识到视觉元素可以用于印象管理和象征合法性。原创性/价值本研究提供了在工作场所多样性相关信息报告中使用多种视觉元素的经验证据。它展示了这些视觉元素是如何被战略性地使用和呈现的,以向读者提供工作场所多样性的印象。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
An analysis of the use of visual elements in workplace diversity disclosure
Purpose The purpose of this study is to examine how visual elements along with textual narratives are used to disclose workplace diversity-related information in corporate social and environmental reports. Design/methodology/approach A qualitative content analysis is used to examine the workplace diversity-related information in the 2016 standalone sustainability/corporate responsibility reports of 47 Fortune companies. A total of 539 tables, figures and photographs and their related textual narratives are analysed through an impression management lens. Findings The study finds that multiple types of visual elements are used to supplement textual narratives to communicate workplace diversity-related messages. The positive and often non-verifiable workplace diversity-related information is symbolically suggestive of the companies’ workplace diversity commitment and success. While tables and figures are typically presented using numbers, percentages and words to enhance and promote the positive information, the “feel-good” photographs are used to arouse positive feelings in the readers. These visual elements are presented in either a single-visual or mixed-visual presentation form. Practical implications This study has the potential to inform and assist preparers in the use of multiple visual elements and textual narratives to promote an impartial and substantive reporting of workplace diversity-related information. Understanding the motivation behind the usage and presentation of visual elements can be useful for the promulgation of guidelines for workplace diversity disclosure, and make readers aware that the visual elements can be exploited for impression management and symbolic legitimacy. Originality/value This study provides empirical evidence on the use of multiple types of visual elements in the reporting of workplace diversity-related information. It demonstrates how these visual elements are strategically used and presented to deliver an impression of workplace diversity to the readers.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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