IDEAS home Printed from https://ideas.repec.org/a/eee/juipol/v83y2023ics0957178723001224.html
   My bibliography  Save this article

Seeing more than reading:The visual mode in utilities' sustainability reports

Author

Listed:
  • Ruggiero, Pasquale
  • Bachiller, Patricia

Abstract

The analysis of semiotic modes of communication used in corporate reports is very relevant for understanding how meanings are communicated to readers or viewers. But researchers' interest has mainly focused on verbal and numerical modes of communication, and the focus on the visual mode has been very limited. This paper contributes to filling this gap through an explorative analysis of how the visual artefacts are used with the text (verbal and numerical) in utilities' corporate sustainability reports. Results show that visual artefacts are more used for captivating readers' or viewers' attention, spatializing and materializing concepts than infiltrating meanings.

Suggested Citation

  • Ruggiero, Pasquale & Bachiller, Patricia, 2023. "Seeing more than reading:The visual mode in utilities' sustainability reports," Utilities Policy, Elsevier, vol. 83(C).
  • Handle: RePEc:eee:juipol:v:83:y:2023:i:c:s0957178723001224
    DOI: 10.1016/j.jup.2023.101610
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0957178723001224
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.jup.2023.101610?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
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Roger L. Burritt, 2002. "Environmental reporting in Australia: current practices and issues for the future," Business Strategy and the Environment, Wiley Blackwell, vol. 11(6), pages 391-406, November.
    2. Pasquale Ruggiero & Sebastiano Cupertino, 2018. "CSR Strategic Approach, Financial Resources and Corporate Social Performance: The Mediating Effect of Innovation," Sustainability, MDPI, vol. 10(10), pages 1-22, October.
    3. Davison, Jane, 2011. "Paratextual framing of the annual report: Liminal literary conventions and visual devices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 118-134.
    4. Tregidga, Helen & Milne, Markus & Kearins, Kate, 2014. "(Re)presenting ‘sustainable organizations’," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 477-494.
    5. McDonald, David A., 2016. "To corporatize or not to corporatize (and if so, how?)," Utilities Policy, Elsevier, vol. 40(C), pages 107-114.
    6. Robert G. Eccles & Michael P. Krzus & Sydney Ribot, 2015. "Models of Best Practice in Integrated Reporting 2015," Journal of Applied Corporate Finance, Morgan Stanley, vol. 27(2), pages 103-115, June.
    7. de Villiers, Charl & Sharma, Umesh, 2020. "A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    8. Hervé Stolowy & Luc Paugam, 2018. "The expansion of non-financial reporting: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 525-548, July.
    9. Colin Higgins & Wendy Stubbs & Tyron Love, 2014. "Walking the talk(s): Organisational narratives of integrated reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1090-1119, August.
    10. Imperiale, Francesca & Pizzi, Simone & Lippolis, Stella, 2023. "Sustainability reporting and ESG performance in the utilities sector," Utilities Policy, Elsevier, vol. 80(C).
    11. Manila Marcuccio & Ileana Steccolini, 2005. "Social and environmental reporting in local authorities," Public Management Review, Taylor & Francis Journals, vol. 7(2), pages 155-176, June.
    12. Colin Higgins & Wendy Stubbs & Tyron Love, 2014. "Walking the talk(s): Organisational narratives of integrated reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1090-1119, August.
    13. 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.
    14. repec:eme:aaaj00:aaaj-04-2013-1303 is not listed on IDEAS
    15. John Dumay & Cristiana Bernardi & James Guthrie & Paola Demartini, 2016. "Integrated reporting: A structured literature review," Accounting Forum, Taylor & Francis Journals, vol. 40(3), pages 166-185, September.
    16. Jane Davison, 2011. "Barthesian perspectives on accounting communication and visual images of professional accountancy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 250-283, February.
    17. Kathrin Oberwallner & Christoph Pelger & Thorsten Sellhorn, 2021. "Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study," European Accounting Review, Taylor & Francis Journals, vol. 30(5), pages 855-886, October.
    18. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    19. Jane Davison, 2015. "Visualising accounting: an interdisciplinary review and synthesis," Accounting and Business Research, Taylor & Francis Journals, vol. 45(2), pages 121-165, February.
    20. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    21. Jane Davison, 2008. "Rhetoric, repetition, reporting and the “dot.com” era: words, pictures, intangibles," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 791-826, August.
    22. Margareta BOCANCIA & Daniela Gabriela COZMA, 2020. "Non-Financial Reporting from the Systematic Literature Review Perspective," Expert Journal of Economics, Sprint Investify, vol. 8(1), pages 1-17.
    23. Md Moazzem Hossain, 2018. "Sustainability reporting by Australian local government authorities," Local Government Studies, Taylor & Francis Journals, vol. 44(4), pages 577-600, July.
    24. Fabio Caputo & Simone Pizzi & Lorenzo Ligorio & Rossella Leopizzi, 2021. "Enhancing environmental information transparency through corporate social responsibility reporting regulation," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3470-3484, December.
    25. Davison, Jane, 2010. "[In]visible [in]tangibles: Visual portraits of the business élite," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 165-183, February.
    26. Jane Davison, 2007. "Photographs and accountability: cracking the codes of an NGO," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 133-158, March.
    27. Matteo La Torre & Svetlana Sabelfeld & Marita Blomkvist & John Dumay, 2020. "Rebuilding trust: sustainability and non-financial reporting and the European Union regulation," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 28(5), pages 701-725, August.
    28. Monfardini, Patrizio & Barretta, Antonio D. & Ruggiero, Pasquale, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting forum, Elsevier, vol. 37(1), pages 54-66.
    29. Cristiano Busco & Paolo Quattrone, 2015. "Exploring How the Balanced Scorecard Engages and Unfolds: Articulating the Visual Power of Accounting Inscriptions," Contemporary Accounting Research, John Wiley & Sons, vol. 32(3), pages 1236-1262, September.
    30. Simon S. Gao & Saeed Heravi & Jason Zezheng Xiao, 2005. "Determinants of corporate social and environmental reporting in Hong Kong: a research note," Accounting Forum, Taylor & Francis Journals, vol. 29(2), pages 233-242, June.
    31. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    32. Ans Kolk, 2003. "Trends in sustainability reporting by the Fortune Global 250," Business Strategy and the Environment, Wiley Blackwell, vol. 12(5), pages 279-291, September.
    33. Ligorio, Lorenzo & Caputo, Fabio & Venturelli, Andrea, 2022. "Sustainability disclosure and reporting by municipally owned water utilities," Utilities Policy, Elsevier, vol. 77(C).
    34. Renate E. Meyer & Dennis Jancsary & Markus Höllerer & Eva Boxenbaum, 2018. "The role of verbal and visual text in the process of institutionalization," Post-Print hal-01535194, HAL.
    35. Daniela Argento & Giuseppe Grossi & Kamilla Persson & Theres Vingren, 2019. "Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 27(4), pages 505-533, August.
    36. 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.
    37. Hrasky, Sue, 2012. "Visual disclosure strategies adopted by more and less sustainability-driven companies," Accounting forum, Elsevier, vol. 36(3), pages 154-165.
    38. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    39. Judy Brown, 2010. "Accounting and visual cultural studies: potentialities, challenges and prospects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 482-505, May.
    40. Patrizio Monfardini & Antonio D. Barretta & Pasquale Ruggiero, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting Forum, Taylor & Francis Journals, vol. 37(1), pages 54-66, March.
    41. Davison, Jane, 2014. "Visual rhetoric and the case of intellectual capital," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 20-37.
    42. Valenza, Giuseppe & Damiano, Rodolfo, 2023. "Sustainability reporting and public value: Evidence from port authorities," Utilities Policy, Elsevier, vol. 81(C).
    43. Lucia Biondi & Fabio Giulio Grandis & Giorgia Mattei, 2021. "Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 33(5), pages 533-551, April.
    44. Francesco Badia & Enrico Bracci & Mouhcine Tallaki, 2020. "Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies," Sustainability, MDPI, vol. 12(11), pages 1-17, June.
    45. Ronzani, Matteo & Gatzweiler, Marian Konstantin, 2022. "The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject," Accounting, Organizations and Society, Elsevier, vol. 97(C).
    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. Vinnari, Eija & Laine, Matias, 2017. "The moral mechanism of counter accounts: The case of industrial animal production," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 1-17.
    2. Antonio Corvino & Silvio Bianchi Martini & Federica Doni, 2021. "Extinction accounting and accountability: Empirical evidence from the west European tissue industry," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2556-2570, July.
    3. Achilli, Giulia & Busco, Cristiano & Giovannoni, Elena & Granà, Fabrizio, 2023. "Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    4. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    5. Ronzani, Matteo & Gatzweiler, Marian Konstantin, 2022. "The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject," Accounting, Organizations and Society, Elsevier, vol. 97(C).
    6. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    7. Veltri, Stefania & Bruni, Maria Elena & Iazzolino, Gianpaolo & Morea, Donato & Baldissarro, Giovanni, 2023. "Do ESG factors improve utilities corporate efficiency and reduce the risk perceived by credit lending institutions? An empirical analysis," Utilities Policy, Elsevier, vol. 81(C).
    8. Elisa Bonollo, 2015. "Disclosures in Local Healthcare Organizations? Social Reports. ?What?? and ?Why?? An Empirical Analysis of the Italian National Healthcare System," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 41-75.
    9. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
    10. Nicolo, Giuseppe & Zampone, Giovanni & Sannino, Giuseppe & Tiron-Tudor, Adriana, 2023. "Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector," Utilities Policy, Elsevier, vol. 82(C).
    11. 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.
    12. Hrasky, Sue, 2012. "Visual disclosure strategies adopted by more and less sustainability-driven companies," Accounting forum, Elsevier, vol. 36(3), pages 154-165.
    13. Sarah Maire & Sébastien Liarte, 2018. "Building on visuals : Taking stock and moving ahead," Post-Print hal-03026729, HAL.
    14. Thomas, Antonio & Scandurra, Giuseppe, 2023. "The transition toward sustainability of airport operators. Evidence from Italy," Journal of Air Transport Management, Elsevier, vol. 112(C).
    15. Bauer, Philumena & Traxler, Albert Anton & Greiling, Dorothea, 2023. "Management control by municipal utilities for value creation to achieve the sustainable development goals," Utilities Policy, Elsevier, vol. 84(C).
    16. Angus W. H. Yip & William Y. P. Yu, 2023. "The Quality of Environmental KPI Disclosure in ESG Reporting for SMEs in Hong Kong," Sustainability, MDPI, vol. 15(4), pages 1-26, February.
    17. Stefan Bezuidenhout & Charl de Villiers & Ruth Dimes, 2023. "How management control systems can enable, constrain, and embed integrated reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4251-4273, December.
    18. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
    19. Klarissa Lueg & Rainer Lueg, 2021. "Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1785-1800, November.
    20. Francesco Badia & Enrico Bracci & Mouhcine Tallaki, 2020. "Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies," Sustainability, MDPI, vol. 12(11), pages 1-17, June.

    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:eee:juipol:v:83:y:2023:i:c:s0957178723001224. 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: Catherine Liu (email available below). General contact details of provider: https://www.sciencedirect.com/journal/utilities-policy .

    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.