Imag(in)ing Colombian post-conflict in corporate sustainability reports

Abstract

Purpose This paper aims to study the use of photos in corporate sustainability reports (CSRs) as a means to gain legitimacy concerning Colombian post-conflict representations. Design/methodology/approach From a critical perspective based on legitimacy theory and political economy theory, and using visual semiotics and critical discourse analysis, this paper examines the use of photographs in sustainability reports as a mechanism to account for corporate actions regarding peace in Colombia. This paper relies on 121 pictures from 30 CSRs. Findings The analysis shows that companies are gaining legitimacy by referring to post-conflict through visual forms. Nonetheless, the structural conditions that caused the Colombian conflict are still present. Sustainability reporting that includes peace action representations becomes a control and subordination mechanism to reproduce existing power relations in the Colombian social order. Indeed, the generation of opportunities for civilians and ex-combatants, victims reparation, security and reconciliation remains unresolved structural issues. Hence, the use of corporate economic resources and their strategic visual representation in reports is just one business way of representing firms as aligned with government initiatives to obtain tax incentives. Research limitations/implications This study is centered on Colombian CSRs for the period 2016-2017; however, 2017 reports by some companies have not yet been published. This study also explored the messages contained in the images that include people. Images that do not depict persons were not examined. Originality/value This study provides evidence on visual representations of corporate peace actions aimed at gaining corporate legitimacy. Furthermore, this research examines a unique scenario that promoted more significant corporate social participation, following the signing of the peace agreements between the Colombian government and the Revolutionary Armed Forces of Colombia (Fuerzas Armadas Revolucionarias de Colombia, Ejército del Pueblo).

Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective

“…While denotation represents the simple aspects of every visual image (people, products and things), connotation codes symbolic meanings (Davison and Warren, 2017). For example, Barthes (1964) demonstrates that, while images of peppers, tomatoes and certain other vegetables indicate what they are on a connotation level, their combination denotes a symbolic message of “Italianicity.” Hrasky (2012) draws a similar conclusion, claiming that some businesses seek pragmatic legitimacy through the use of persuasive visual elements, such as images, to portray and market themselves as responsible corporate citizens (also see Cabrera-Narváez and Quinche-Martín, 2021). For example, by depicting beautiful natural landscapes, community imagery and happy employees, the corporation seeks to portray itself as a caring and committed corporate citizen.…”

A review and analysis of impression management with photographs in sustainability reporting

“…Analysing photographic content in corporate reports, Boiral (2013) found an abundance of positive, idealized representations that are disconnected from reality, implying companies’ intention to inflate corporate legitimacy and reputation. Cabrera-Narváez and Quinche-Martín (2020) also showed that photographs are used by firms as a visual form of representing corporate peace action in sustainability reports in contexts where it is precarious. These findings are supported by Ali et al (2021) who found that photographs predominately signal positive sustainability messages.…”

“…Although prior studies have addressed the ability of photographs to convey complex messages and elusive meanings (e.g. Breitbarth et al , 2010; Pesci et al , 2015; Rämö, 2011; Cabrera-Narváez and Quinche-Martín, 2020), it remains unclear which features of photographs are used to capture attention and evoke specific emotions in the context of sustainability reporting. This is important because Boiral (2013) found an abundance of positive and idealized photographic content in sustainability reports, suggesting that companies strive to present themselves with “a socially responsible image so that they can legitimize their behaviors to stakeholder groups and influence the external perception of reputation” (Branco and Rodrigues, 2008, p. 686).…”

Investigación contable en Colombia: invitación a crecer juntos, más allá de los indicadores

“…En 2017 se publicaron dos trabajos de contabilidad social y ambiental (Macías & Farfán-Liévano, 2017;Sinforoso et al, 2017) y a partir de ellos fueron surgiendo otros artículos en importantes revistas internacionales. El mayor grupo es sobre contabilidad no financiera (Cabrera-Narváez & Quinche-Martín, 2021;Correa-García et al, 2020;Quinche-Martín & Cabrera-Narváez, 2020), pero también hay otros trabajos muy destacados sobre historia de la contabilidad (Quintero, 2020;Rico-Bonilla, 2020), la relación contabilidad y género (Chamorro et al, 2020;Rico-Bonilla, 2020), covid-19 (Alba-Cabañas & Gómez, 2021Gómez & Alba-Cabañas, 2020;Sangster et al, 2020), sobre contabilidad gubernamental (León-Silva et al, 2020;Ocampo-Salazar, 2020) y sobre contabilidad de gestión (Barrios Álvarez et al, 2021).…”