The use of photography in non-financial reporting as a tool for legitimizing the activities of companies from the food industry in Poland
| Autor: | Arleta Szadziewska, Grzegorz Bucior, Elżbieta Jaworska |
|---|---|
| Jazyk: | English<br />Polish |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Zeszyty Teoretyczne Rachunkowości, Vol 48, Iss 1, Pp 49-80 (2024) |
| Druh dokumentu: | article |
| ISSN: | 1641-4381 2391-677X |
| DOI: | 10.5604/01.3001.0054.4085 |
| Popis: | Purpose: The article aims to determine whether the images presented in the non-financial reports of food companies are used to legitimize their operations.Methodology/approach: A literature analysis and quantitative and qualitative content analysis were used. Findings: The results indicate that the photos presented in the non-financial reports of food companies constitute an element of their legitimization strategy, serving to build the image of a socially responsible organization. This is evidenced by the often-recurring idealized images that present the happiness and contentment of employees and their families, as well as local communities, or depicting nature unspoiled by economic activity. The use of such practices aims to elicit a preconceived impression of the company’s commitment to sustainability among stakeholders. Research limitations/implications: As this is a pilot study and a prelude to further research on information visualization in non-financial reports, the study was limited to eight companies operating in the food industry, one form of information visualization, and one reporting period. Therefore, there is a need for further research to determine whether companies in other industries and regions use photos and other forms of in-formation visualization to gain legitimacy for their operations. Practical implications: The study highlights the significance of the photos included in non-financial reports in establishing the image of companies committed to sustainability. It expands knowledge on the importance of information visualization in a company’s communication with its stakeholders. Originality/value: The article addresses a very topical but insufficiently researched issue in Poland concerning the use of photography for impression management in non-financial reporting. This is the first paper to present an analysis of photographs from the perspective of a company’s message creation for stakeholders to legitimize its activities. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
|