Photo disclosure in human rights issues by fortune companies: an impression management perspective

SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL(2022)

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摘要
Purpose This study aims to investigate the representation of human rights issues within photographs in the 2015 corporate social responsibility (CSR) reports of Fortune 70 companies. Design/methodology/approach Content analysis is used to examine human rights photos in CSR reports by Fortune 70 global corporations for the year 2015. Based on impression management theory and Roland Barthes' work on visual rhetoric, a total of 744 photos are analysed. Findings The findings of this study reflect the main feature of the omnipresence of the linguistic in photographic human rights disclosure. Denotation and connotation in the photographs are inextricably intermingled; the linguistic message has the "anchoring" function that guides the interpretations of the symbolic message of the photos. The authors conclude what the proliferation of photos and associated text achieves, or attempts to achieve, is not only to provide information, but also carry visual rhetoric and impression management. Practical implications International accounting standard organisations, such as GRI, might provide guidance on the utilisation of photos in CSR reports to improve the realism of the reports. The principle of balance applicable to reported information should be extended to photos as much as possible. This may help ensure that the CSR reports reflect the reality of human rights issues within the organisations, rather than the construction of idealised images. Social implications The findings have potential for global reporting institutions. Originality/value This study contributes to the impression management literature by analysing how companies present human rights issues and by demonstrating the way the photos are used to construct images of happiness, safety, diversity and mutual support.
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关键词
CSR disclosure, Impression management, Visual rhetoric, Fortune 80 companies, Human rights disclosure, Photographic disclosure, Fortune 70 companies
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