TY - JOUR
T1 - Infographics in corporate sustainability reports
T2 - providing useful information or used for impression management?
AU - Kanbaty, Majid
AU - Hellmann, Andreas
AU - He, Liyu
PY - 2020/6/1
Y1 - 2020/6/1
N2 - This paper examines the use of infographics in sustainability reports, particularly focusing on whether infographics are used for impression management purposes by creating a more favourable view of a firm's sustainability performance. A content analysis is used to examine the frequencies, types, components, and themes of infographics included in sustainability reports of 147 US companies. Results suggest that infographics are widely used for selecting, comparing and emphasising sustainability performance trends towards favourable disclosures. Further, the findings of a regression analysis show that the level of impression management is significantly associated with both environmental and social disclosures. The paper provides the first evidence of how sustainability performance is visually communicated via infographics, a new kind of graphical representation that is increasingly used in sustainability reports. Additionally, the paper contributes to the debate on the reliability of information included in sustainability reports.
AB - This paper examines the use of infographics in sustainability reports, particularly focusing on whether infographics are used for impression management purposes by creating a more favourable view of a firm's sustainability performance. A content analysis is used to examine the frequencies, types, components, and themes of infographics included in sustainability reports of 147 US companies. Results suggest that infographics are widely used for selecting, comparing and emphasising sustainability performance trends towards favourable disclosures. Further, the findings of a regression analysis show that the level of impression management is significantly associated with both environmental and social disclosures. The paper provides the first evidence of how sustainability performance is visually communicated via infographics, a new kind of graphical representation that is increasingly used in sustainability reports. Additionally, the paper contributes to the debate on the reliability of information included in sustainability reports.
KW - Communication style
KW - Corporate sustainability reporting
KW - Impression management
KW - Organisational communication
KW - Persuasion
UR - http://www.scopus.com/inward/record.url?scp=85081887245&partnerID=8YFLogxK
U2 - 10.1016/j.jbef.2020.100309
DO - 10.1016/j.jbef.2020.100309
M3 - Article
AN - SCOPUS:85081887245
VL - 26
SP - 1
EP - 14
JO - Journal of Behavioral and Experimental Finance
JF - Journal of Behavioral and Experimental Finance
SN - 2214-6350
M1 - 100309
ER -