Visual disclosure strategies adopted by more and less sustainability-driven companies

Graph use in annual reports is well documented, and research into photographs is gainingmomentum, but less is known about their use in sustainability reports. This researchanalyses graph and photograph use in sustainability reports of more and less sustainabilitydrivencompanies. It aims to determine whether use of imagery differs between thesegroups in a way reflective of different legitimation tactics. Results suggest that less sustainablecompanies pursue legitimacy symbolically while sustainability-driven firms conveymore about actual impacts and accomplishments. Some sustainability reporters appear,therefore, to be using imagery as a rhetorical green-washing tool in their communicationwith stakeholders.