Visualisation Within Sustainability Reports: Insights From a Stigmatised Industry Company
Date
Authors
Ali, Irshad
Chong, Sabrina
Narayan, Anil
Velayutham, Ajantha
Supervisor
Item type
Journal Article
Degree name
Journal Title
Journal ISSN
Volume Title
Publisher
Emerald
Abstract
Purpose: This study aims to examine how a tobacco company operating within a stigmatised industry uses visualisation in its sustainability reporting to manage and mitigate organisational stigma. Design/methodology/approach: Information and data for the study was collected from Philip Morris International (PMI)’s reports and from semi-structured interviews with PMI’s sustainability report preparers. Data was analysed using qualitative methods. Legitimacy theory with a focus on the concept of moral legitimacy was used to interpret the findings. Findings: The findings show that PMI strategically uses persuasive visualisation through numerous stigma management approaches in their attempt to deflect stigma or even leverage on it to their advantage. By highlighting its social and environmental responsibilities through visualisation, the company attempts to reshape its public image and strengthen legitimacy. However, despite its sustainability efforts, a stigmatised tobacco company may struggle to change the beliefs of all stakeholders so achieving moral legitimacy will remain elusive without major changes to its core business. Research limitations/implications: This study enriches the sustainability accounting and reporting literature by offering real-life examples of the utilisation of visualisation in sustainability reports by a stigmatised company. Practical implications: Our study provides empirical evidence on how visualisation in sustainability reporting can strategically construct legitimacy by crafting persuasive and emotionally engaging messages that meet stakeholder expectations. Originality/value: The study highlights the importance of visual literacy and contributes to a better understanding of the utilisation of visualisation in communicating sustainability messages.Description
Keywords
35 Commerce, Management, Tourism and Services, 3507 Strategy, Management and Organisational Behaviour, 1503 Business and Management, 1605 Policy and Administration, 1608 Sociology, 3501 Accounting, auditing and accountability, 4408 Political science, Organisational stigma, Sustainability reporting, Visualisation, Stigma management, Moral legitimacy
Source
Social Responsibility Journal, ISSN: 1747-1117 (Print); 1758-857X (Online), Emerald, 1-14. doi: 10.1108/srj-07-2025-0714
Rights statement
© 2026 Irshad Ali, Sabrina Chong, Anil Narayan and Ajantha Velayutham.
Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence maybe seen at https://creativecommons.org/licenses/by/4.0/