Purpose

The purpose of this research is to investigate the use of visuals in communicating symbolic sustainability information by the New Zealand Stock Exchange (NZX) listed companies through their standalone sustainability reports.

Design/methodology/approach

Using the impression management theoretical framework and Barthes' conceptions of denotation and connotation, the study seeks to examine the way visuals, such as photos, tables and figures, are used to convey symbolic sustainability messages and information. The content analysis method was used to analyse 1,064 visuals from 20 New Zealand Stock Exchange listed companies' standalone sustainability reports for 2017.

Findings

The authors observe variations in the use of visuals to convey messages about sustainability and the appeal of these visuals to readers in the process of creating a symbolic sustainability message. While photos focus on emotions as their main method of impression management, tables and figures focus on the logical link between readers and a positive sustainability message.

Research limitations/implications

The study adds to the impression management theory work that companies use a combination of photos, tables and figures in communicating symbolic positive sustainability messages. The insights inform the corporate culture of the use of visuals and the effect of future reporting practices regarding sustainability information in New Zealand and globally.

Originality/value

Unlike other studies on sustainability reporting, we contend that a company uses a combination of visuals to create impressions that include not only positive but also negative and neutral sustainability messages.

中文翻译：

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新西兰证券交易所 (NZX) 上市公司在可持续发展报告中使用视觉效果：印象管理视角

目的

本研究的目的是调查在新西兰证券交易所 (NZX) 上市公司通过其独立的可持续发展报告传达象征性可持续发展信息时使用视觉效果。

设计/方法/途径

使用印象管理理论框架和巴特的外延和内涵概念，该研究旨在检查视觉效果（例如照片、表格和数字）用于传达象征性可持续性信息和信息的方式。内容分析方法用于分析 20 家新西兰证券交易所上市公司 2017 年独立可持续发展报告的 1,064 个视觉效果。

发现

作者观察了在创建象征性可持续性信息的过程中，使用视觉效果来传达有关可持续性的信息以及这些视觉效果对读者的吸引力的变化。虽然照片侧重于将情感作为印象管理的主要方法，但表格和数字侧重于读者与积极的可持续发展信息之间的逻辑联系。

研究局限性/影响

该研究增加了印象管理理论工作，即公司使用照片、表格和数字的组合来传达象征性的积极可持续发展信息。这些见解向企业文化传达了视觉效果的使用以及未来报告实践对新西兰和全球可持续发展信息的影响。

原创性/价值

与其他关于可持续发展报告的研究不同，我们认为公司使用视觉组合来创造印象，其中不仅包括积极的，而且还包括消极和中性的可持续发展信息。