The silent language of images: how graphic elements shape the credibility of ESG reports

This is the authors' abstract. We don't add key points for this paper.

Communication effectiveness is one of the key elements of ESG reporting, as the way information is presented influences its interpretation and the level of trust among stakeholders. Contemporary companies are increasingly using graphic elements in ESG reports as a strategic tool for managing impressions, serving to build a positive image and shape favourable public opinion. This study investigates the role of graphic elements in shaping the interpretation, emotional response and trust associated with ESG reports. Drawing on qualitative research based on in-depth interviews with 15 experts (conducted in 2025), the paper explores how visual design attributes affect the readability, perceived reliability and persuasive power of ESG disclosures. The findings indicate that charts and data visualisations are perceived as the most effective communication tools due to their analytical and navigational functions, while photographs primarily support engagement. Transparency, simplicity and coherence between textual and graphical components emerge as key determinants of credibility assessment. At the same time, the results reveal risks associated with visual impression management, including the potential for selective presentation and oversimplification of information. By highlighting the dual informative and persuasive role of visual communication, the study contributes to the literature on ESG reporting credibility and provides practical implications for the design of more trustworthy ESG reports.