What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement
| Autor: | Isabel-María García-Sánchez, Cristina‐Andrea Araújo‐Bernardo |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
Divergence (linguistics)
business.industry Strategy and Management media_common.quotation_subject 05 social sciences Stakeholder Stakeholder engagement 06 humanities and the arts Management Monitoring Policy and Law Development Public relations 0603 philosophy ethics and religion Visual rhetoric Impression management Perception 0502 economics and business Corporate social responsibility 060301 applied ethics Institutional theory business 050203 business & management media_common |
| Zdroj: | Corporate Social Responsibility and Environmental Management. 27:1117-1142 |
| ISSN: | 1535-3966 1535-3958 |
| Popis: | This paper analyses the level of managerial discretion in the practice of disclosing social and environmental information using impression management techniques based on visual rhetoric and associated with the structural dimension of the size of graphics and photographs and the colour of these images and of the animations in the report. From a sample of 105 non‐financial information statements from the 35 Spanish companies that were part of the IBEX 35 in 2018, 2017, and 2013, the results suggest two different impression management strategies used by companies to manage stakeholder's perception, with specific features at the industry level and with different levels of divergence/convergence in the structural dimensions of size or colour according to the level of standardisation in the revealed information. |
| Databáze: | OpenAIRE |
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