Table A2. Summary of the 210 articles on...

Table A2.

Summary of the 210 articles on visual disclosure in corporate reporting by time period

Years	No. of articles	Type of information covered (financial/ nonfinancial)	Type of reports or statements addressed	Types of visual content addressed	Research methods used	Representative articles∗
First subperiod (1989–2009)	59	Financial information	Annual reports/financial reports (articles throughout the period, from 1989 to 2009)	Graphs (only) Graphs and tables Graphs and charts Colors Photographs/images/pictures	Experimental design Statistical analysis Commentary approach Systematic study Visual content analysis Time-series analysis Interviews Survey questionnaire Regression analysis Empirical survey Guidelines development Interpretative analysis	Davis (1989), Beattie and Jones (1992, 1993, 1994, 1997, 1999, 2000, 2001, 2002), Volmer (1992), Schulz and Booth (1995), Smith and Taffler (1996), Courtis (1997), Marriott and Marriott (2000), Ying Hill and Milner (2003), Courtis (2004), Davison (2004), Bannister and Newman (2006), Mohd Isa (2006), Muiño and Trombetta (2009), Ianniello (2009)
		Nonfinancial information	Annual reports (articles from 1992 to 2009) Intellectual capital statements (single article in 2001, Mouritsen et al.’s study) CSR/Sustainability/Triple bottom-line reports and CSR statements (few articles in 2009: outset)	Photographs/images/pictures Photographs and graphics Design elements Visualizations (e.g. diagrams, models, charts) Visual media (generic)	Visual content analysis Discourse analysis Semiotic analysis Case study/ studies Interpretative case study Survey questionnaire Experimental design Commentary approach Conceptual framework development	Anderson and Imperia (1992), Graves et al. (1996), Hopwood (1996), McKinstry (1996), Preston et al. (1996), Preston and Young (2000), David (2001), Mouritsen et al. (2001), Benschop and Meihuizen (2002), Bernardi et al. (2002), Davison (2002, 2007, 2008, 2009), Bansal and Kistruck (2006), Campbell et al. (2009), Justesen and Mouritsen (2009), Caron and Turcotte (2009), Cho et al. (2009), Milne et al. (2009), Davison and Warren (2009), Matilal and Höpfl (2009)
		Financial and nonfinancial information	Annual reports (few articles in 2008)	Graphs/graphics Pictures, graphs, charts and tables	Literature review Longitudinal study Regression analysis Experimental design	Beattie and Jones (2008), Beattie et al. (2008), Hrasky and Smith (2008), Penrose (2008)
Second subperiod (2010–2016)	60	Financial information	Annual reports/financial reports (few articles between 2010–2015: decreasing)	Graphs Mixed visuals (e.g. images, logos, charts)	Experimental design Statistical analysis Longitudinal study Visual content analysis	Amer and Ravindran (2010), Dilla and Janvrin (2010), Ball (2011), Huang et al. (2011), Rahman et al. (2014), Sartawi (2015)
		Nonfinancial information	Annual reports, including their intellectual capital information (articles from 2010 to 2015: main focus) CSR/Sustainability/Social and environmental reports (articles from 2010 to 2016: increasing)	Photographs/images/pictures Visual portraits Paratextual elements (e.g. visual epigraphs, visual intertitles) Graphs (only) Charts and pictures Mixed visuals (e.g. graphs, charts, diagrams, tables, figures, logos, photographs) Graphs and photographs Graphs, tables and diagrams Design elements Visualizations/visuals (generic)	Content and semiotic analysis Conceptual framework development Survey questionnaire and interviews Discourse analysis Regression analysis Content analysis Visual analysis Statistical analysis Longitudinal study Longitudinal and comparative analysis	Breitbarth et al. (2010), Davison (2010, 2011, 2014), Hooks et al. (2010), Kamla and Roberts (2010), Abeysekera (2011), Duff (2011), Jones (2011), Rämö (2011), Kuasirikun (2011), Steenkamp and Hooks (2011), Abdul Halim and Jaafar (2012), Cho et al. (2012a, 2012b), Grove Ditlevsen (2012), Higgins and Walker (2012), Hrasky (2012), Husin et al. (2012), Tewari and Dave (2012), Zeller et al. (2012), Boiral (2013), Abhayawansa and Azim (2014), Freundlieb et al. (2014), Pesci and Costa (2014), Cooper and Slack (2015), Garcia and Greenwood (2015), Pesci et al. (2015)
		Financial and nonfinancial information	Annual and CSR reports (single article in 2015, Davison’s review) Annual reports (single article in 2015, Falschlunger et al.’s study) Integrated reports (single article in 2016, Haji and Hossain’s study: outset)	Visuals (e.g. pictures/ photographs) Graphs Visual presentation	Literature review Longitudinal study Case study/ discourse analysis	Davison (2015), Falschlunger et al. (2015), Haji and Hossain (2016)
Third subperiod (2017–2023)	91	Financial information	Annual reports/financial reports (few articles between 2018–2022) Financial disclosure documents (two articles in 2017 and 2021, respectively) Popular (governmental) reports (two articles in 2022 and 2023, respectively)	Visual distractors Graphs (only) Photographs Tables and graphs Colors Infographics Graphical and visual representations	Experimental design Statistical analysis/ regression analysis Short communication Eye-tracking study Survey questionnaire	Hillenbrand and Schmelzer (2017), Jones et al. (2018), Ang et al. (2020), Jones et al. (2020), Rosdini et al. (2020), Bazley et al. (2021), Ceravolo et al. (2021), Cohen et al. (2022), Melis and Aresu (2022), Langella et al. (2023)
		Nonfinancial information	CSR/Sustainability reports and Environmental/ Climate change/ Intellectual capital statements (articles throughout the period, from 2017 to 2023: main focus) Annual reports, including their CSR/environmental information (few articles between 2018–2023: decreasing)	Diagrams, charts and graphs Diagrams, photographs, graphs, and design elements Photographs/images/pictures Photographs, pictures and charts Visuals/visual material/ visual representation (generic) Mixed visuals (e.g. tables, graphs, pictures) Graphs (only) Graphics, photographs and colors Infographics Tables, figures and photographs	Information visualization Longitudinal visual analysis Visual semiotic approach Content analysis Interviews Visual content analysis/visual analysis Discourse analysis Online questionnaire Mixed methods Multimodal analysis Statistical analysis Visual semiotics and critical discourse analysis Experimental design Case study/studies Automated content analysis Visual persuasion research framework development	Corazza et al. (2017), Havemo (2018a), Kassinis and Panayiotou (2018), Abeysekera (2019), Bellucci et al. (2019), Chong et al. (2019), Dhanani (2019), Helfaya et al. (2019), Hossain et al. (2019), Rentschler et al. (2019), Chong and Rahman (2020), Corazza et al. (2020), Cüre et al. (2020), Fernández-Vázquez and Sancho-Rodríguez (2020), García‐Sánchez and Araújo‐Bernardo (2020), Kanbaty et al. (2020), Lock and Araujo (2020), Usmani et al. (2020), Ali et al. (2021), Cabrera-Narváez and Quinche-Martín (2021), Khan and Sulaiman (2021), Moreno and Zhang (2021), Cañizares (2022), Invernizzi et al. (2022), Szadziewska and Kujawski (2022), Zeng et al. (2022), Acuti et al. (2023), Bai and Yao (2023), Chong et al. (2023), Dhanani and Kennedy (2023), Gosselin and Callimaci (2023), Momin and Chong (2023), Momin et al. (2023), Ruggiero and Bachiller (2023), Szadziewska and Shygun (2023), Zhang et al. (2023)
		Financial and nonfinancial information	Integrated reports (articles between 2019–2023: emerging focus) Annual reports (single article in 2018, Havemo’s study) Popular (governmental) reports (single article in 2022, Del Gesso’s study)	Diagrams Visual maps and visualization Visual strategy map Infographics Tables, graphs, and other visual forms Visual material/ visualizations (generic) Images and graphs Resource map Photographs	Visual analysis Case study/studies Experimental design Content analysis Statistics/readability measures Quantitative measure/ statistical analysis Longitudinal field study Photo-thematic analysis	Havemo (2018b), Barnabè et al. (2019), Green and Cheng (2019), Malola and Maroun (2019), Stone and Lodhia (2019), Guthrie et al. (2020), Del Gesso (2022), Nicolò et al. (2022), Achilli et al. (2023), Busco et al. (2023), Giorgino et al. (2023), Widyatama and Narsa (2023), Malya (2023)

Years	No. of articles	Type of information covered (financial/nonfinancial)	Type of reports or statements addressed	Types of visual content addressed	Research methods used	Representative articles∗
First subperiod (1989–2009)	59	Financial information	Annual reports/financial reports (articles throughout the period, from 1989 to 2009)	Graphs (only) Graphs and tables Graphs and charts Colors Photographs/images/pictures	Experimental design Statistical analysis Commentary approach Systematic study Visual content analysis Time-series analysis Interviews Survey questionnaire Regression analysis Empirical survey Guidelines development Interpretative analysis	Davis (1989), Beattie and Jones (1992, 1993, 1994, 1997, 1999, 2000, 2001, 2002), Volmer (1992), Schulz and Booth (1995), Smith and Taffler (1996), Courtis (1997), Marriott and Marriott (2000), Ying Hill and Milner (2003), Courtis (2004), Davison (2004), Bannister and Newman (2006), Mohd Isa (2006), Muiño and Trombetta (2009), Ianniello (2009)
		Nonfinancial information	Annual reports (articles from 1992 to 2009) Intellectual capital statements (single article in 2001, Mouritsen et al.’s study) CSR/Sustainability/Triple bottom-line reports and CSR statements (few articles in 2009: outset)	Photographs/images/pictures Photographs and graphics Design elements Visualizations (e.g. diagrams, models, charts) Visual media (generic)	Visual content analysis Discourse analysis Semiotic analysis Case study/ studies Interpretative case study Survey questionnaire Experimental design Commentary approach Conceptual framework development	Anderson and Imperia (1992), Graves et al. (1996), Hopwood (1996), McKinstry (1996), Preston et al. (1996), Preston and Young (2000), David (2001), Mouritsen et al. (2001), Benschop and Meihuizen (2002), Bernardi et al. (2002), Davison (2002, 2007, 2008, 2009), Bansal and Kistruck (2006), Campbell et al. (2009), Justesen and Mouritsen (2009), Caron and Turcotte (2009), Cho et al. (2009), Milne et al. (2009), Davison and Warren (2009), Matilal and Höpfl (2009)
		Financial and nonfinancial information	Annual reports (few articles in 2008)	Graphs/graphics Pictures, graphs, charts and tables	Literature review Longitudinal study Regression analysis Experimental design	Beattie and Jones (2008), Beattie et al. (2008), Hrasky and Smith (2008), Penrose (2008)
Second subperiod (2010–2016)	60	Financial information	Annual reports/financial reports (few articles between 2010–2015: decreasing)	Graphs Mixed visuals (e.g. images, logos, charts)	Experimental design Statistical analysis Longitudinal study Visual content analysis	Amer and Ravindran (2010), Dilla and Janvrin (2010), Ball (2011), Huang et al. (2011), Rahman et al. (2014), Sartawi (2015)
		Nonfinancialinformation	Annual reports, including their intellectual capital information (articles from 2010 to 2015: main focus) CSR/Sustainability/Social and environmental reports (articles from 2010 to 2016: increasing)	Photographs/images/pictures Visual portraits Paratextual elements (e.g. visual epigraphs, visual intertitles) Graphs (only) Charts and pictures Mixed visuals (e.g. graphs, charts, diagrams, tables, figures, logos, photographs) Graphs and photographs Graphs, tables and diagrams Design elements Visualizations/visuals (generic)	Content and semiotic analysis Conceptual framework development Survey questionnaire and interviews Discourse analysis Regression analysis Content analysis Visual analysis Statistical analysis Longitudinal study Longitudinal and comparative analysis	Breitbarth et al. (2010), Davison (2010, 2011, 2014), Hooks et al. (2010), Kamla and Roberts (2010), Abeysekera (2011), Duff (2011), Jones (2011), Rämö (2011), Kuasirikun (2011), Steenkamp and Hooks (2011), Abdul Halim and Jaafar (2012), Cho et al. (2012a, 2012b), Grove Ditlevsen (2012), Higgins and Walker (2012), Hrasky (2012), Husin et al. (2012), Tewari and Dave (2012), Zeller et al. (2012), Boiral (2013), Abhayawansa and Azim (2014), Freundlieb et al. (2014), Pesci and Costa (2014), Cooper and Slack (2015), Garcia and Greenwood (2015), Pesci et al. (2015)
		Financial and nonfinancial information	Annual and CSR reports (single article in 2015, Davison’s review) Annual reports (single article in 2015, Falschlunger et al.’s study) Integrated reports (single article in 2016, Haji and Hossain’s study: outset)	Visuals (e.g. pictures/ photographs) Graphs Visual presentation	Literature review Longitudinal study Case study/ discourse analysis	Davison (2015), Falschlunger et al. (2015), Haji and Hossain (2016)
Third subperiod (2017–2023)	91	Financial information	Annual reports/financial reports (few articles between 2018–2022) Financial disclosure documents (two articles in 2017 and 2021, respectively) Popular (governmental) reports (two articles in 2022 and 2023, respectively)	Visual distractors Graphs (only) Photographs Tables and graphs Colors Infographics Graphical and visual representations	Experimental design Statistical analysis/ regression analysis Short communication Eye-tracking study Survey questionnaire	Hillenbrand and Schmelzer (2017), Jones et al. (2018), Ang et al. (2020), Jones et al. (2020), Rosdini et al. (2020), Bazley et al. (2021), Ceravolo et al. (2021), Cohen et al. (2022), Melis and Aresu (2022), Langella et al. (2023)
		Nonfinancial information	CSR/Sustainability reports and Environmental/ Climate change/ Intellectual capital statements (articles throughout the period, from 2017 to 2023: main focus) Annual reports, including their CSR/environmental information (few articles between 2018–2023: decreasing)	Diagrams, charts and graphs Diagrams, photographs, graphs, and design elements Photographs/images/pictures Photographs, pictures and charts Visuals/visual material/ visual representation (generic) Mixed visuals (e.g. tables, graphs, pictures) Graphs (only) Graphics, photographs and colors Infographics Tables, figures and photographs	Information visualization Longitudinal visual analysis Visual semiotic approach Content analysis Interviews Visual content analysis/visual analysis Discourse analysis Online questionnaire Mixed methods Multimodal analysis Statistical analysis Visual semiotics and critical discourse analysis Experimental design Case study/studies Automated content analysis Visual persuasion research framework development	Corazza et al. (2017), Havemo (2018a), Kassinis and Panayiotou (2018), Abeysekera (2019), Bellucci et al. (2019), Chong et al. (2019), Dhanani (2019), Helfaya et al. (2019), Hossain et al. (2019), Rentschler et al. (2019), Chong and Rahman (2020), Corazza et al. (2020), Cüre et al. (2020), Fernández-Vázquez and Sancho-Rodríguez (2020), García‐Sánchez and Araújo‐Bernardo (2020), Kanbaty et al. (2020), Lock and Araujo (2020), Usmani et al. (2020), Ali et al. (2021), Cabrera-Narváez and Quinche-Martín (2021), Khan and Sulaiman (2021), Moreno and Zhang (2021), Cañizares (2022), Invernizzi et al. (2022), Szadziewska and Kujawski (2022), Zeng et al. (2022), Acuti et al. (2023), Bai and Yao (2023), Chong et al. (2023), Dhanani and Kennedy (2023), Gosselin and Callimaci (2023), Momin and Chong (2023), Momin et al. (2023), Ruggiero and Bachiller (2023), Szadziewska and Shygun (2023), Zhang et al. (2023)
		Financial and nonfinancial information	Integrated reports (articles between 2019–2023: emerging focus) Annual reports (single article in 2018, Havemo’s study) Popular (governmental) reports (single article in 2022, Del Gesso’s study)	Diagrams Visual maps and visualization Visual strategy map Infographics Tables, graphs, and other visual forms Visual material/ visualizations (generic) Images and graphs Resource map Photographs	Visual analysis Case study/studies Experimental design Content analysis Statistics/readability measures Quantitative measure/ statistical analysis Longitudinal field study Photo-thematic analysis	Havemo (2018b), Barnabè et al. (2019), Green and Cheng (2019), Malola and Maroun (2019), Stone and Lodhia (2019), Guthrie et al. (2020), Del Gesso (2022), Nicolò et al. (2022), Achilli et al. (2023), Busco et al. (2023), Giorgino et al. (2023), Widyatama and Narsa (2023), Malya (2023)

Note(s): *The studies listed in the table constitute an illustrative and representative set of the 210 analyzed articles; the full list is available upon request

Source(s): Author’s own creation

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