E-JURNAL AKUNTANSI
Vol 34 No 10 (2024)

Visual Representation in Sustainability Reports: Impact on Public Perception of Corporate Social and Environmental Reputation

I Wayan Bayu Adi Pratama (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)
Putu Agus Ardiana (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)



Article Info

Publish Date
31 Oct 2024

Abstract

This study investigates the impact of visual representations in sustainability reports on public perceptions of corporate social and environmental reputations. The research focuses on 270 companies listed on the Indonesia Stock Exchange in 2022 and analyzes 563 sustainability reports published between 2020 and 2022 using content analysis methods. The content analysis aims to quantify the use of visual elements, such as images, photos, graphs, and tables, in these reports. Impression management theory is employed to interpret the findings. Logistic regression analysis is used to assess the data. The results indicate that visual representations significantly influence public perceptions of corporate social and environmental reputations. These visual elements enable companies to more effectively convey their sustainability efforts, achievements, and commitments to the public, thereby enhancing their reputation and trustworthiness.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...