IDEAS home Printed from https://ideas.repec.org/a/bla/bstrat/v34y2025i1p1097-1112.html

Environmental photograph use in corporate sustainability reporting: A machine‐supported visual content analysis

Author

Listed:
  • Lorenz Fenk

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.

Suggested Citation

  • Lorenz Fenk, 2025. "Environmental photograph use in corporate sustainability reporting: A machine‐supported visual content analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 1097-1112, January.
    • Handle: RePEc:bla:bstrat:v:34:y:2025:i:1:p:1097-1112
    DOI: 10.1002/bse.4035
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/bse.4035
    Download Restriction: no
    File URL: https://libkey.io/10.1002/bse.4035?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Charl de Villiers & Ana Marques, 2016. "Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure," Accounting and Business Research, Taylor & Francis Journals, vol. 46(2), pages 167-195, February.
    2. Rezaee, Zabihollah, 2016. "Business sustainability research: A theoretical and integrated perspective," Journal of Accounting Literature, Elsevier, vol. 36(C), pages 48-64.
    3. Rüdiger Hahn & Regina Lülfs, 2014. "Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies," Journal of Business Ethics, Springer, vol. 123(3), pages 401-420, September.
    4. de Villiers, Charl & Alexander, Deborah, 2014. "The institutionalisation of corporate social responsibility reporting," The British Accounting Review, Elsevier, vol. 46(2), pages 198-212.
    5. Olivier Boiral, 2013. "Sustainability reports as simulacra? A counter-account of A and A+ GRI reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(7), pages 1036-1071, September.
    6. Xianrui Zeng & Mahmood Momin & Mohammad Nurunnabi, 2022. "Photo disclosure in human rights issues by fortune companies: an impression management perspective," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 13(3), pages 568-599, February.
    7. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    8. Mary Gugerty, 2009. "Signaling virtue: voluntary accountability programs among nonprofit organizations," Policy Sciences, Springer;Society of Policy Sciences, vol. 42(3), pages 243-273, August.
    9. Richard L. Daft & Robert H. Lengel, 1986. "Organizational Information Requirements, Media Richness and Structural Design," Management Science, INFORMS, vol. 32(5), pages 554-571, May.
    10. Cho, Charles H. & Patten, Dennis M., 2007. "The role of environmental disclosures as tools of legitimacy: A research note," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 639-647.
    11. Doris M. Merkl-Davies & Niamh Brennan, 2007. "Discretionary disclosure strategies in corporate narratives : incremental information or impression management?," Open Access publications 10197/2907, Research Repository, University College Dublin.
    12. Jane Davison, 2015. "Visualising accounting: an interdisciplinary review and synthesis," Accounting and Business Research, Taylor & Francis Journals, vol. 45(2), pages 121-165, February.
    13. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    14. repec:eme:aaaj00:aaaj-04-2012-00998 is not listed on IDEAS
    15. Peter M. Clarkson & Michael B. Overell & Larelle Chapple, 2011. "Environmental Reporting and its Relation to Corporate Environmental Performance," Abacus, Accounting Foundation, University of Sydney, vol. 47(1), pages 27-60, March.
    16. X. Meng & S. Zeng & C. Tam, 2013. "From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China," Journal of Business Ethics, Springer, vol. 116(1), pages 217-232, August.
    17. Mirwais Usmani & Jane Davison & Christopher J. Napier, 2020. "The production of stand-alone sustainability reports: visual impression management, legitimacy and “functional stupidity”," Accounting Forum, Taylor & Francis Journals, vol. 44(4), pages 315-343, October.
    18. Zabihollah Rezaee, 2016. "Business sustainability research: A theoretical and integrated perspective," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 36(1), pages 48-64, June.
    19. Higgins, Colin & Tang, Samuel & Stubbs, Wendy, 2020. "On managing hypocrisy: The transparency of sustainability reports," Journal of Business Research, Elsevier, vol. 114(C), pages 395-407.
    20. Linda Kusumaning Wedari & Christine Jubb & Amir Moradi‐Motlagh, 2021. "Corporate climate‐related voluntary disclosures: Does potential greenwash exist among Australian high emitters reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3721-3739, December.
    21. repec:eme:aaaj00:09513570910980481 is not listed on IDEAS
    22. Blake E. Ashforth & Barrie W. Gibbs, 1990. "The Double-Edge of Organizational Legitimation," Organization Science, INFORMS, vol. 1(2), pages 177-194, May.
    23. Patten, Dennis M., 2002. "The relation between environmental performance and environmental disclosure: a research note," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 763-773, November.
    24. Nanne, Annemarie J. & Antheunis, Marjolijn L. & van der Lee, Chris G. & Postma, Eric O. & Wubben, Sander & van Noort, Guda, 2020. "The Use of Computer Vision to Analyze Brand-Related User Generated Image Content," Journal of Interactive Marketing, Elsevier, vol. 50(C), pages 156-167.
    25. Peter Fiechter & Jörg‐Markus Hitz & Nico Lehmann, 2022. "Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(4), pages 1499-1549, September.
    26. Mahoney, Lois S. & Thorne, Linda & Cecil, Lianna & LaGore, William, 2013. "A research note on standalone corporate social responsibility reports: Signaling or greenwashing?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 350-359.
    27. Xianrui Zeng & Mahmood Momin & Mohammad Nurunnabi, 2022. "Photo disclosure in human rights issues by fortune companies: an impression management perspective," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 13(3), pages 568-599, February.
    28. repec:eme:jal000:j.acclit.2016.05.003 is not listed on IDEAS
    29. Belal, Ataur Rahman & Cooper, Stuart, 2011. "The absence of corporate social responsibility reporting in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 654-667.
    30. Olivier Boiral, 2013. "Sustainability reports as simulacra? A counter-account of A and A+ GRI reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(7), pages 1036-1071, September.
    31. Anette Hallin & Tina Karrbom‐Gustavsson & Peter Dobers, 2021. "Transition towards and of sustainability—Understanding sustainability as performative," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1948-1957, May.
    32. Cho, Charles H. & Roberts, Robin W. & Patten, Dennis M., 2010. "The language of US corporate environmental disclosure," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 431-443, May.
    33. Caterina Pesci & Ericka Costa & Teerooven Soobaroyen, 2015. "The forms of repetition in social and environmental reports: insights from Hume's notion of 'impressions'," Accounting and Business Research, Taylor & Francis Journals, vol. 45(6-7), pages 738-764, December.
    34. José V. Frias‐Aceituno & Lázaro Rodríguez‐Ariza & Isabel M. Garcia‐Sánchez, 2014. "Explanatory Factors of Integrated Sustainability and Financial Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 23(1), pages 56-72, January.
    35. Charles H. Cho & Jillian R. Phillips & Amy M. Hageman & Dennis M. Patten, 2009. "Media richness, user trust, and perceptions of corporate social responsibility," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 933-952, July.
    36. Carmelo Reverte, 2009. "Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms," Journal of Business Ethics, Springer, vol. 88(2), pages 351-366, August.
    37. Sue Hrasky, 2012. "Visual disclosure strategies adopted by more and less sustainability-driven companies," Accounting Forum, Taylor & Francis Journals, vol. 36(3), pages 154-165, September.
    38. Hrasky, Sue, 2012. "Visual disclosure strategies adopted by more and less sustainability-driven companies," Accounting forum, Elsevier, vol. 36(3), pages 154-165.
    39. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    40. Manuel Branco & Lúcia Rodrigues, 2008. "Factors Influencing Social Responsibility Disclosure by Portuguese Companies," Journal of Business Ethics, Springer, vol. 83(4), pages 685-701, December.
    41. Sabrina Chong & Anil K. Narayan & Irshad Ali, 2019. "Photographs depicting CSR: captured reality or creative illusion?," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 31(3), pages 313-335, May.
    42. Tversky, Amos & Kahneman, Daniel, 1986. "Rational Choice and the Framing of Decisions," The Journal of Business, University of Chicago Press, vol. 59(4), pages 251-278, October.
    43. Preston, Alistair M. & Wright, Christopher & Young, Joni J., 1996. "IMag[in]ing annual reports," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 113-137, January.
    44. repec:eme:par000:par-10-2017-0086 is not listed on IDEAS
    45. Charles H. Cho & Jillian R. Phillips & Amy M. Hageman & Dennis M. Patten, 2009. "Media richness, user trust, and perceptions of corporate social responsibility," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 933-952, July.
    46. Dhandhania, Asahita & O'Higgins, Eleanor, 2022. "Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies," LSE Research Online Documents on Economics 112161, London School of Economics and Political Science, LSE Library.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Xiaolan Yang & Wenting Meng & Shu Chen, 2025. "Do images help? The impact of proenvironment photographs and graphs in environmental disclosures on investor perceptions and willingness to invest," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 203-217, January.
    2. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    3. Isabel‐María García‐Sánchez & Cristina‐Andrea Araújo‐Bernardo, 2020. "What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1117-1142, March.
    4. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    5. Albrecht, Disen Huang & Anantharaman, Divya & Zhao, Keyi, 2025. "Is a picture worth a thousand words? Image usage in ESG reports," Accounting, Organizations and Society, Elsevier, vol. 115(C).
    6. Hema Diwan & Binilkumar Amarayil Sreeraman, 2024. "From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(6), pages 13769-13805, June.
    7. Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
    8. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
    9. Christine Reitmaier & Wolfgang Schultze & Julia Vollmer, 2025. "Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible?," Review of Accounting Studies, Springer, vol. 30(2), pages 1804-1872, June.
    10. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
    11. Melanie Feeney & Jarrod Ormiston & Wim Gijselaers & Pim Martens & Therese Grohnert, 2025. "Framing Collective Moral Responsibility for Climate Change: A Longitudinal Frame Analysis of Energy Company Climate Reporting," Journal of Business Ethics, Springer, vol. 198(3), pages 485-508, May.
    12. Bart Manning & Geert Braam & Daniel Reimsbach, 2019. "Corporate governance and sustainable business conduct—Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 351-366, March.
    13. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    14. Mahoney, Lois S. & Thorne, Linda & Cecil, Lianna & LaGore, William, 2013. "A research note on standalone corporate social responsibility reports: Signaling or greenwashing?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 350-359.
    15. Nithiphak Katisart & Siriluck Sutthachai & Krittapha Saenchaiyathon, 2025. "Can stakeholders evaluate corporate ESG performance through its ESG disclosure? A study of Thai listed firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(2), pages 461-475, June.
    16. My Hanh Doan & Remmer Sassen, 2020. "The relationship between environmental performance and environmental disclosure: A meta‐analysis," Journal of Industrial Ecology, Yale University, vol. 24(5), pages 1140-1157, October.
    17. Ramona Zharfpeykan, 2021. "Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 2209-2223, May.
    18. Zhongtian Li & Jing Jia & Larelle J. Chapple, 2022. "Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(3), pages 786-816, February.
    19. Alessandro Lai & Gaia Melloni & Riccardo Stacchezzini, 2016. "Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 165-177, March.
    20. Siddique, Md Abubakar & Akhtaruzzaman, Md & Rashid, Afzalur & Hammami, Helmi, 2021. "Carbon disclosure, carbon performance and financial performance: International evidence," International Review of Financial Analysis, Elsevier, vol. 75(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:bstrat:v:34:y:2025:i:1:p:1097-1112. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-0836 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.