Indonesian Journal of Sustainability Accounting and Management
Vol. 8 No. 1 (2024): June 2024

Can Photographs in The Sustainability Report Obfuscate Negative Environmental Issues? Evidence from Indonesia

Sri Pujiningsih (Department of Accounting, Universitas Negeri Malang, Malang, Indonesia)
Fickry Styo Pambudi (Department of Accounting, Universitas Negeri Malang, Malang, Indonesia)



Article Info

Publish Date
30 Jun 2024

Abstract

This study aims to discover the motivation for and use of photography in sustainability reports. This study examined 267 photographs from PT Freeport Indonesia’s (PTFI) sustainability report using a content analysis approach. Photographs were interpreted according to the impression management theory. The number of environmentally related photographs had decreased, and they were displayed the least. The predominance of photographs of social activities was allegedly used by PTFI to obscure or cover up its poor environmental performance. In comparison to places and objects, photographs of people were displayed the most. Repeated images of happy people's expressions were used as a visual rhetorical impression management technique that tapped into readers' emotions to enhance the company's image and legitimacy. This research has implications for companies to be more transparent in disclosing photos related to environmental issues. The social implication of this research is that people have to be more careful and critical, not just take the impression of the photos conveyed by the company. The findings of this study enlighten and raise awareness that photographs in sustainability reports are used as rhetorical and impression management tools to boost image and legitimacy

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Journal Info

Abbrev

ijsam

Publisher

Subject

Description

Indonesian Journal of Sustainability Accounting and Management (IJSAM) is a peer-reviewed journal publishing high-quality, original research and published biannually (June and December) by Universitas Pasundan, Indonesia. IJSAM emphasizes the linkages between these environmental issues and social ...