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Visual disclosure strategies adopted by more and less sustainability-driven companies

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  • Sue Hrasky

Abstract

Graph use in annual reports is well documented, and research into photographs is gaining momentum, but less is known about their use in sustainability reports. This research analyses graph and photograph use in sustainability reports of more and less sustainability-driven companies. It aims to determine whether use of imagery differs between these groups in a way reflective of different legitimation tactics. Results suggest that less sustainable companies pursue legitimacy symbolically while sustainability-driven firms convey more about actual impacts and accomplishments. Some sustainability reporters appear, therefore, to be using imagery as a rhetorical “green-washing” tool in their communication with stakeholders.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accfor:v:36:y:2012:i:3:p:154-165
    DOI: 10.1016/j.accfor.2012.02.001
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