What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement

Isabel‐María García‐Sánchez and Cristina‐Andrea Araújo‐Bernardo

Corporate Social Responsibility and Environmental Management, 2020, vol. 27, issue 2, 1117-1142

Abstract: 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.

Date: 2020
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https://doi.org/10.1002/csr.1869

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:27:y:2020:i:2:p:1117-1142

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