画像の沈黙の言語：グラフィック要素がESG報告書の信頼性をどう形成するか
The silent language of images: how graphic elements shape the credibility of ESG reports (原題)
Agnieszka Karman, Małgorzata Rutkowska, Jarosław Banaś
🤖 gxceed AI 要約
日本語
ESG報告書におけるグラフィック要素が、読み手の解釈・感情・信頼にどう影響するかを、専門家15名への深層インタビューで質的に分析した研究。チャートやデータ可視化は分析的・案内的機能から最も効果的と評価される一方、写真は主にエンゲージメントを高める役割を担う。透明性・簡潔性・テキストと図表の一貫性が信頼性評価の鍵となるが、選択的提示や過度な単純化といった印象管理のリスクも指摘する。
English
A qualitative study (15 expert interviews, 2025) examining how graphic elements in ESG reports shape interpretation, emotional response, and trust. Charts and data visualizations are seen as most effective for their analytical and navigational functions, while photographs mainly drive engagement. Transparency, simplicity, and text-graphic coherence are key credibility determinants, though selective presentation and oversimplification pose impression-management risks.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準や有報でのサステナビリティ開示が拡大する中、統合報告書・ESG報告書の視覚的表現が投資家の信頼形成に与える影響は実務的に重要。印象管理と信頼性のバランスは、日本企業の開示デザイン戦略に直接示唆を与える。
In the global GX context
As ISSB/CSRD and SEC climate disclosure raise the bar for ESG reporting, this study speaks to the global debate on greenwashing and report credibility. It adds evidence that visual design choices—not just data—shape stakeholder trust, relevant to disclosure standard-setters and assurance providers.
👥 読者別の含意
🔬研究者:ESG開示の信頼性研究に、視覚コミュニケーションという未開拓の次元を加える実証的知見を提供する。
🏢実務担当者:ESG報告書のデザインにおいて、透明性・簡潔性・図表とテキストの一貫性を優先すべき実務的指針を得られる。
🏛政策担当者:開示基準の策定において、視覚要素の印象管理リスクを考慮したガイダンスの必要性を示唆する。
📄 Abstract（原文）
Communication effectiveness is one of the key elements of ESG reporting, as the way information is presented influences its interpretation and the level of trust among stakeholders. Contemporary companies are increasingly using graphic elements in ESG reports as a strategic tool for managing impressions, serving to build a positive image and shape favourable public opinion. This study investigates the role of graphic elements in shaping the interpretation, emotional response and trust associated with ESG reports. Drawing on qualitative research based on in-depth interviews with 15 experts (conducted in 2025), the paper explores how visual design attributes affect the readability, perceived reliability and persuasive power of ESG disclosures. The findings indicate that charts and data visualisations are perceived as the most effective communication tools due to their analytical and navigational functions, while photographs primarily support engagement. Transparency, simplicity and coherence between textual and graphical components emerge as key determinants of credibility assessment. At the same time, the results reveal risks associated with visual impression management, including the potential for selective presentation and oversimplification of information. By highlighting the dual informative and persuasive role of visual communication, the study contributes to the literature on ESG reporting credibility and provides practical implications for the design of more trustworthy ESG reports.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.34659/eis.2026.98.3.1441first seen 2026-10-03 04:52:52
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