Show, Don't Tell: A Multiple Case Study on Public Swedish Companies' Adoption of Visual Communication in Sustainability Disclosure

Abstract

Sustainability has over the past decades gained increased attention across societies but large transformations are needed to ensure a sustainable future for humanity and our planet. Companies play a critical role in this process and a need for increased transparency has emerged. Sustainability reporting became a legal requirement for large Swedish companies in 2015. Yet, criticism is often raised as to the accuracy and intent behind such communication. Drivers of and differences in sustainability reporting between companies have gained attention in research. The role of visual communication in such reports remains largely unexplored. The purpose of this thesis is to assess how companies adopt visual communication in their sustainability disclosures and how this shapes their public narrative. The study used a qualitative abductive approach. A thematic analysis was manually conducted on 20 sustainability reports of public Swedish companies in sectors with varying environmental risk levels. Institutional isomorphism, legitimacy theory, and impression management provide the theoretical point of departure and provide insights into institutional and social drivers and methods of visual communication in companies with different environmental risk levels. Following its abductive approach, knowledge was gained through an iterative process of continuous movement between the data and theory. The results show that companies across sectors use visual communication in sustainability reporting through graphs, pictures, and infographics. Companies are further found to adopt visual communication in regard to three distinct subjects: environment, social, and governance, and a fourth general subject not related to sustainability issues. The adoption of visual communication in sustainability reports is used to convey sustainability information but also legitimize operations and create a beneficial public narrative. Sector risk level was shown to impact the use of visuals, both in terms of category and subject of disclosure. High-risk companies appear to use visual communication to increase transparency, but in part also to distract from sustainability issues. Some indicators were found for low-risk companies' use of visual communication as a way to change stakeholder perception without changing their behavior. These findings have important implications for business practitioners and academia. The results provide suggestions for areas in need of future research to gain a better understanding of drivers and impact of the use of visual communication in sustainability reporting.