Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective

Ali, Irshad; Lodhia, Sumit; Narayan, Anil K.

doi:10.1108/medar-02-2020-0722

Cited by 36 publications

(50 citation statements)

References 55 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…More recent studies determine the use of visual impressions and artificial representations that distort reality based on photographs that appear to be authentic and legitimate [57][58][59][60], distorted graphics to represent best business practices [17], and colours that carry emotional associations with sustainability [20]. These techniques allow the construction of positive illusions for the image of the company by artificially inflating its performance [60]; at the same time, that they can contribute to create relationships with stakeholders since they involve multiple readings of the symbols, which can add value when companies report to a diverse group of stakeholders.…”

Section: Communication Strategies On Sdgs: Legitimacy Theory Vs Imprmentioning

confidence: 99%

Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach

2020

View full text Add to dashboard Cite

Companies are fully aware of the importance of including the Sustainable Development Goals (SDGs) in their corporate social responsibility (CSR) strategies, and of the importance of ensuring that the information disclosed allows groups to be identified. The business contribution to the 2030 Agenda is of interest, as it entails an accurate representation of company identity and is congruent with its contribution to the 2030 Agenda. For it, a content analysis of the business communication of 69 Spanish companies with their stakeholders was carried out in order to identify the possible existence of impression management practices. The evidence obtained indicates that although certain companies have adopted strategies to legitimise their contribution through self-promoting information or terms that allow diverting attention from irresponsible behaviour, companies that show a commitment to the 2030 Agenda do not make use of the information disclosed to manage stakeholder perceptions. Theoretically, our research contributes to increasing current knowledge about corporate communication strategies related to non-financial information, and identifying strategies to legitimise and manage impressions in the information related to the SDGs initiatives.

show abstract

Section: Communication Strategies On Sdgs: Legitimacy Theory Vs Imprmentioning

confidence: 99%

Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach

2020

View full text Add to dashboard Cite

show abstract

“…The study discerns not only non-financial benefits but also financial benefits from the use of management control systems. Ali et al (2021) investigate the use of legitimacy strategies via the utilisation of photographic disclosures in sustainability reporting as an attempt to create value. Their study used visual content analysis to identify disclosure trends and value creation themes from sustainability-related photographs in the annual and sustainability reports of Fonterra Co-operative Group over a 10-year period.…”

Section: Special Issue Contributionsmentioning

confidence: 99%

“…The findings were interpreted using legitimacy theory. Ali et al (2021) adds to the scant literature on the growing use of photographs as a value adding apparatus in sustainability reporting. The study also extends the applicability of legitimacy theory to visual disclosures and suggests that legitimacy can be systematically sought to create value.…”

Section: Special Issue Contributionsmentioning

confidence: 99%

Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment

Lodhia

Sharma

Low

2021

MEDAR

Self Cite

View full text Add to dashboard Cite

Purpose This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice. Design/methodology/approach An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment. Findings The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries. Research limitations/implications Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Practical implications The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Social implications Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. Originality/value This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.

show abstract

“…This photo media can help also. It is used to document an important moment or event (Ali, Lodhia, and Narayan 2020). Photography provides works in the form of photos that allow the dissemination of information about culture to circulate quickly, one of which is through social media.…”

Section: Introductionmentioning

confidence: 99%

Maintaining the Existence of Wayang Golek Punakawan Sunda through Photography

Sabilla

Sari

2021

Gelar.Jurnal.Seni.Budaya

View full text Add to dashboard Cite

Wayang Golek is one of the nation's cultural heritage that grows and develops in West Java, and its existence still exists today but is starting to decline. Photography is one part of the technology that can bridge the Punakawan Sundanese Wayang Golek Culture in maintaining its existence. The purpose of the research is to maintain the existence of the Punakawan Sundanese Wayang Golek Culture through the media of Photography. The research method uses a qualitative descriptive approach obtained through interviews, observations and is equipped with photographic works. The results of this study indicate that Photography can be one of the media in maintaining the existence of Wayang Golek, especially the Sundanese Punakawan group, through social media such as Instagram. Photography by researchers and other artists' works shared via Instagram can be spread worldwide and stored forever, with periodic and continuous stages, the existence of Wayang Golek, especially Punakawan Sundanese, will be maintained.Keywords: Art Fotografi; Punakawan;Culture Wayang Golek.

show abstract

Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective

Cited by 36 publications

References 55 publications

Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach

Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach

Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment

Maintaining the Existence of Wayang Golek Punakawan Sunda through Photography

Contact Info

Product

Resources

About