Planet and People Representations in PT Unilever Indonesia's Sustainability Report: A Semiotic Analysis
PTユニリーバ・インドネシアのサステナビリティ報告書における地球と人々の表象：記号論的分析 (AI 翻訳)
Nurhikmah Dewi Anugrah, Aunneke J Paembonan, Zuhalwah Yuliah Ilham, Darwis Said, Nadhirah Nagu
🤖 gxceed AI 要約
日本語
本研究は、PTユニリーバ・インドネシアの2025年サステナビリティ報告書における「地球」と「人々」の次元の表象を、ロラン・バルトの記号論を用いて分析し、グリーンアカウンティング実践への示唆を探る。文書分析とマルチモーダル記号論を用いた解釈的質的アプローチを採用し、報告書内の言語的・視覚的・数値的記号を、表示・含蓄・神話のレベルで分析した。結果、報告書は企業の環境的・社会的アイデンティティを構築し、正当性を強化する一方、成果の強調と限界の開示の非対称性が、選択的表象による記号論的グリーンウォッシングのリスクを示唆する。
English
This study analyzes how Planet and People dimensions are represented in PT Unilever Indonesia's 2025 Sustainability Report using Roland Barthes's semiotics, exploring implications for green accounting. Using interpretive qualitative methods and multimodal semiotics, it examines verbal, visual, and numerical signs at denotation, connotation, and myth levels. Findings show the report constructs corporate identity and legitimacy, but asymmetries between achievement prominence and limitation disclosure create a risk of semiotic greenwashing through selective representation.
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開示が始まり、統合報告書や有報でのサステナビリティ情報の質が問われている。本稿の記号論的アプローチは、開示内容の表面的な充足だけでなく、表現方法による印象操作のリスクを点検する視点を提供し、日本の実務者が自社の開示の透明性とバランスを評価する上で参考になる。
In the global GX context
Globally, as ISSB and CSRD mandate more detailed sustainability disclosures, the risk of greenwashing through selective representation becomes a key concern. This paper offers a semiotic framework to detect imbalances between achievements and limitations in reports, complementing quantitative assurance and providing regulators and standard-setters with a tool to assess the quality of narrative disclosures.
👥 読者別の含意
🔬研究者:Provides a semiotic method to analyze sustainability reports beyond content, useful for studying legitimacy and greenwashing.
🏢実務担当者:Offers insights for improving transparency and balance in sustainability reporting, helping avoid impression management.
🏛政策担当者:Highlights the need for guidance on balanced reporting to mitigate semiotic greenwashing risks.
📄 Abstract（原文）
This study examines how the Planet and People dimensions are represented in PT Unilever Indonesia Tbk's 2025 Sustainability Report through Roland Barthes's semiotic perspective and explores their implications for green accounting practices. An interpretive qualitative approach was employed using document analysis and multimodal semiotics. The study analysed verbal, visual, and numerical signs within the sustainability report through the levels of denotation, connotation, and myth, supported by legitimacy theory, impression management, and decoupling. The findings indicate that the report constructs the company's environmental and social identity through integrated textual, visual, and numerical representations that reinforce its sustainability commitments and organisational legitimacy. However, the analysis also reveals asymmetries between the prominence of sustainability achievements and the disclosure of reporting limitations, creating a potential risk of semiotic greenwashing through selective representation rather than explicit misinformation. This study contributes to the accounting literature by demonstrating how semiotic analysis extends conventional assessments of sustainability reporting beyond disclosure content to examine how corporate legitimacy is constructed through representational practices. The findings also provide practical insights for improving the transparency, balance, and accountability of sustainability reporting and green accounting practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.52970/grar.v7i1.2458first seen 2026-08-15 04:59:22
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