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Article
Publication date: 7 December 2023

Majid Kanbaty, Andreas Hellmann, Lawrence Ang and Liyu He

Although photographs in sustainability reports are useful in conveying complex messages, they may also be used to manipulate the presentation of disclosures to exploit the limited…

Abstract

Purpose

Although photographs in sustainability reports are useful in conveying complex messages, they may also be used to manipulate the presentation of disclosures to exploit the limited cognitive processing capacity of humans. Therefore, this paper aims to examine the features of photographs aimed at capturing individuals’ attention through visual structures and evoking specific emotions through carefully chosen content. Furthermore, it examines whether such framing practice is explained by incentives for legitimizing behaviours and influencing reputation.

Design/methodology/approach

The authors conduct a content analysis of photographs in 154 sustainability reports published by US companies. The authors captured the nature of photographs, the context in which they are being used, their themes and emotional content and layout and interaction features to understand how photographs are used for attribute framing to influence information processing. Furthermore, the authors statistically examine the framing practice between companies with different characteristics to identify any patterns for the impression management use of photographs in sustainability reports.

Findings

Photographs are often large with a horizontal orientation to capture attention and show content viewed at eye level and in either medium or close-up shots to engage viewers. Furthermore, photographs are emotionally loaded with different themes such as depictions of people, technology and nature. These themes are used to predominately evoke positive emotions of awe, nurturance, pride, amusement and attachment. This practice is often used by companies in environmentally sensitive areas that have close consumer relationships or are covered controversially in the media.

Originality/value

The authors reveal reporting practices and identify photographic features that attract attention and convey emotions that go beyond aesthetic qualities. This is important because emotions conveyed through photographs can be potentially misleading and influence judgements subconsciously.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 8 January 2024

Owais Khan and Andreas Hinterhuber

The role of procurement managers is crucial for diffusing sustainability throughout the supply chain. Whether or not they are willing to pay for sustainability is an important and…

1469

Abstract

Purpose

The role of procurement managers is crucial for diffusing sustainability throughout the supply chain. Whether or not they are willing to pay for sustainability is an important and not yet fully understood question. The authors examine antecedents and consequences of their willingness to pay (WTP) for sustainability.

Design/methodology/approach

The authors develop a multi-level framework to examine the WTP for sustainability in a B2B context. The authors test this multi-level framework with 372 procurement managers from multiple sectors and countries using partial least squares structural equation modeling.

Findings

The authors find that individual values of procurement managers and institutional pressures directly, while ethical organizational culture indirectly influence WTP for sustainability. Functional and cognitive competencies of procurement managers improve the sustainability of procurement, but not WTP for sustainability. Importantly, WTP for sustainability directly influences the performance of the procurement function which in turn is positively associated with increased organizational performance.

Originality/value

The study, examining the interplay between individual, organizational and contextual factors, provides empirical evidence on the pivotal role of procurement managers in diffusing sustainability throughout the supply chain. The findings of the study, on the one hand, contribute to the literature on operations management and sustainability, and on the other hand, guide policy and managerial actions.

Details

International Journal of Operations & Production Management, vol. 44 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 9 February 2024

Thomas Koerber and Holger Schiele

This study aims to examine decision factors for global sourcing, differentiated into transcontinental and continental sourcing to obtain insight into locational aspects of…

Abstract

Purpose

This study aims to examine decision factors for global sourcing, differentiated into transcontinental and continental sourcing to obtain insight into locational aspects of sourcing decisions and global trends. This study analyzed various country perceptions to reveal their influence on sourcing decisions. The country of origin (COO) theory explains why certain country perceptions and images influence purchasing experts in their selection of suppliers.

Design/methodology/approach

This study used a two-study approach. In Study 1, the authors conducted discrete choice card experiments with 71 purchasing experts located in Europe and the USA to examine the importance of essential decision factors for global sourcing. Given the clear evidence that location is a factor in sourcing decisions, in Study 2 the authors investigated purchasers’ perceptions and images of countries, adding country ranking experiments on various perceived characteristics such as quality, price and technology.

Findings

Study 1 provides evidence that the purchasers’ personal relationship with the supplier plays a decisive role in the supplier selection process. While product quality and location impact sourcing decisions, the attraction of the buying company and cultural barriers are less significant. Interestingly, however, these factors seem as important as price to respondents. This implies that a strong relationship with suppliers and good quality products are essential aspects of a reliable and robust supply chain in the post-COVID-19 era. Examining the locational aspect in detail, Study 2 linked the choice card experiments with country ranking experiments. In this study, the authors found that purchasing experts consider that transcontinental countries such as Japan and China offer significant advantages in terms of price and technology. China has enhanced its quality, which is recognizable in the country ranking experiments. Therefore, decisions on global sourcing are not just based on such high-impact factors as price and availability; country perceptions are also influential. Additionally, the significance of the locational aspect could be linked to certain country images of transcontinental suppliers, as the COO theory describes.

Originality/value

The new approach divides global sourcing into transcontinental and European sourcing to evaluate special decision factors and link these factors to the locational aspect of sourcing decisions. To deepen the clear evidence for the locational aspect and investigate the possible influence of country perceptions, the authors applied the COO theory. This approach enabled authors to show the strong influence of country perception on purchasing departments, which is represented by the locational effect. Hence, the success of transcontinental countries relies not only on factors such as their availability but also on the purchasers’ positive perceptions of these countries in terms of technology and price.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

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