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September 10, 2025Indonesian Journal of Sustainability Accounting and ManagementOpen Access

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

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Authors

SPSri PujiningsihFPFickry Styo Pambudi

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Overview

Content analysis reveals photographs conceal environmental issues in sustainability reports, suggesting transparency is needed.

Key Points

  • Photographs in sustainability reports often obscure negative environmental issues, affecting public perception.
  • The analysis of 267 images showed a shift toward depicting social activities over environmental themes, indicating strategic choices.
  • Utilizing impression management theory, this study highlights how companies use emotional imagery to enhance their reputation.
  • The findings underscore the importance of critical engagement with corporate communications about environmental performance.

Cite This Study

Pujiningsih et al. (2024) studied this question.

synapsesocial.com/papers/68c1e08354b1d3bfb60fd5d8https://doi.org/10.28992/ijsam.v8i1.733
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Also Consider

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  1. 1The use of photography in non-financial reporting as a tool for legitimizing the activities of companies from the food industry in Poland2024 · 1 citations
  2. 2Do images help? The impact of proenvironment photographs and graphs in environmental disclosures on investor perceptions and willingness to invest2024 · 2 citations
  3. 3Sustainability Reporting: Framing Theory and Rhetoric Theory Perspectives2025
  4. 4Between Commitment and Image: Greenwashing Practices in Indonesia's Palm Oil Industry2025
  5. 5The Effect of Sustainability Disclosure and Company Performance: Profit or Image?2024