ABSTRACT Research on stand-alone sustainability reports (SASRs) has focused on published documents rather than on the process by which SASRs are produced. This study investigates the process of producing Global Reporting Initiative (GRI) G3.1 A+ rated SASRs, particularly examining how visual impression management choices are made within the organisation. The study analyses how and by whom SASRs are prepared, and the rationale for using visuals and blank space, and examines the respective roles of reporting managers and Chief Executive Officers (CEOs). Semi-structured interviews were carried out with ten managers responsible for the process of preparing SASRs. The main findings are (i) the process and preparation of SASRs is complex and costly, (ii) the communication department champions the process of SASRs and external designers are responsible for the design of SASRs, (iii) the CEO plays a varying role in selecting designers and determining the form and (visual) content of the SASRs, (iv) reporting managers are constrained by the CEO’s reporting strategy, and (v) visuals and blank space are used symbolically to advance the CEO’s reporting strategy in order to maintain legitimacy. We suggest that the tensions imposed on managers responsible for preparing SASRs provide evidence of “functional stupidity” within organisations, which employ an economics of persuasion that emphasises image and symbolic manipulations, and where reporting managers are encouraged to conform to perceived reporting strategies. The exploratory nature of this study opens avenues for future research in the context of “functional stupidity” and reporting processes.

中文翻译：

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制作独立的可持续发展报告：视觉印象管理，合法性和“功能性愚蠢”

摘要对独立可持续性报告（SASR）的研究重点是已发布的文档，而不是SASR的生成过程。这项研究调查了产生全球报告倡议组织（GRI）G3.1 A +级SASR的过程，特别是检查了组织内部如何进行视觉印象管理选择。该研究分析了SASR的编写方式和由谁编写，以及使用视觉效果和空白的理由，并研究了报告经理和首席执行官（CEO）的各自角色。与十位负责SASR准备过程的经理进行了半结构化访谈。主要发现是（i）SASR的过程和准备过程复杂且成本高昂，（ii）沟通部门支持SASR的过程，而外部设计师负责SASR的设计；（iii）CEO在选择设计师和确定SASR的形式和（视觉）内容方面扮演着不同的角色，（iv）报告管理者受到CEO的报告策略的约束，并且（v）象征性地使用视觉效果和空白来推进CEO的报告策略，以保持合法性。我们建议强加给负责准备SASR的经理的紧张关系提供了组织内部“职能愚蠢”的证据，这些组织采用了强调图像和符号操纵的说服经济学，并鼓励报告经理遵循公认的报告策略。