Visualisation Within Sustainability Reports: Insights From a Stigmatised Industry Company

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.