Graph selectivity in Corporate Social Responsability reporting in the oil and gas sector

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Visual elements can be manipulated to influence beliefs, cognitive processes, decision-making and legitimacy (Kassinis & Panayiotou, 2018; Lock & Araujo, 2020). Graphs represent a specific form of visual communication frequently employed in the management of organizational legitimacy (Cho et al., 2012b; Hrasky, 2012). IM is a dynamic phenomenon that can be shaped by external contextual factors. A critical gap in the literature remains regarding how these behaviors are shaped by contextual factors, particularly macroeconomic conditions and normative contexts.

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Pombinho. M., Fialho, A., Dionísio, A. (2025). “Graph selectivity in Corporate Social Responsability reporting in the oil and gas sector”. XX Congresso Internacional de Contabilidade e Auditoria, 30 e 31 de outubro de 2025, Aveiro, Portugal (apresentação presencial)

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