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Erscheinungsjahr: 
2025
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[Journal:] Junior Management Science (JUMS) [ISSN:] 2942-1861 [Volume:] 10 [Issue:] 4 [Year:] 2025 [Pages:] 1009-1027
Verlag: 
Junior Management Science e. V., Planegg
Zusammenfassung: 
This thesis explores the strategic use of visuals in CSR reports, comparing companies in the EU and Switzerland. Using automated image classification and clustering, 11,455 images from sustainability reports were analyzed. The study finds that firms in environmentally or socially sensitive industries, especially those with higher CO2 emissions per revenue, tend to use more images-often aligned with their specific challenges. This suggests that visuals are not merely illustrative but serve to shape corporate perception, potentially diverting attention from negative impacts. The introduction of the EU's Non-Financial Reporting Directive (NFRD) appears to reduce image reliance, indicating a positive regulatory effect on transparency. Overall, the findings highlight that images can be used not just to complement text, but to construct a more favorable corporate narrative. The study underscores the importance of critically assessing visual elements in CSR disclosures, as they may subtly influence stakeholders' perception beyond what is verbally communicated.
Schlagwörter: 
CSR
image analysis
NFRD
greenwashing
visual communication
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