Photo disclosure in human rights issues by fortune companies: an impression management perspective
Sustainability Accounting, Management and Policy Journal
ISSN: 2040-8021
Article publication date: 21 February 2022
Issue publication date: 17 March 2022
Abstract
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.
Keywords
Acknowledgements
The authors thank the reviewer and associate editor for comprehensive comments on our paper. We would also like to thank Sean Xu for coding the data. A special thanks goes to Christopher Akroyd for his constructive comments on this paper.
Citation
Zeng, X., Momin, M. and Nurunnabi, M. (2022), "Photo disclosure in human rights issues by fortune companies: an impression management perspective", Sustainability Accounting, Management and Policy Journal, Vol. 13 No. 3, pp. 568-599. https://doi.org/10.1108/SAMPJ-06-2019-0243
Publisher
:Emerald Publishing Limited
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