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Strategic Management Journal , v. The scientific analysis requires complementary concepts, through which it is possible to understand problems, formulate hypotheses, and choose appropriate investigative methods and the purposes of this study investigating the potential for signification of visual language of the account for different users. Eccles and Spiesshofer suggest that corporate reports include negative externalities generated by the company and the efforts to mitigate them; interests and expectations of other parties with which it can contribute to sustainable development; adequate balance between meeting the expectations of shareholders and other stakeholders; involvement of institutional investors in sustainable performance and investment decisions; and long-term perspective for the company and investors. Although less used than the image and the diagram, the metaphor was identified, mainly, in the disclosure of the themes Strategy and Performance. In 11 pages, visual metaphors have been identified and they reproduce the external appearance of objects, only as a means to represent something that is not visually accessible, as exemplified in Figure 2. Indicates the direction which the organization wants to go and how it intends to achieve objectives, strategies, and resource allocation plan and performance indicators. It emphasizes the content that feeds the visual metaphor:

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The Visual Metaphor in the Integrated Report: a semiotic analysis

Existence, resistance and reaction to occupy space and time in the universe, confronting other bodies, while responding through sign forms, perceptible marks that, to a greater or lesser degree, the being that nadsoj traces of its historical existence, social, circumstantial and unique.

Hypoicons may be roughly divided according to the mode of Firstness of which they partake. In line with the IIRC guidelinesIR should report what challenges and uncertainties the organization faces in order to implement its strategy and potential implications for the business model and future performance of the company. In Figure 4one can see the drawings that indicate the capitals organization resources are types of icons in image portygal to represent the object navson the similarity in the qualitative characteristics: Positive and negative effects of the organization on the capitals, along the value chain.

Strategic Management Journalv.

The care that must be taken in the process of defining the visual signs is to ensure that there is no compromise of the content, at the same time it can potentiate the interpretant based on the completeness and the conciseness of the information poetugal the visual language. In this text, when using the semiotic theory of Charles Sanders Peirce, it is considered the communicative intention of IR. The stylized image of the erlenmeyer flask pportugal to refer to the area of Chemistry, it is used here to represent how the results of scientific research can porthgal with the actions of reduction of environmental risks.

The different uses and relationships of the different types of signs are important in this figure, which may characterize an important communication strategy in IR. Perspectives In line with the IIRC guidelinesIR should report what challenges and uncertainties the organization faces in order portuval implement its strategy and potential implications for the business model and future performance of the company.

The metaphor is presented through a transversal theme, giving Brazilian meaning to the IR, through the aesthetics of the cordel that underlies the images. Following the logic of Peircewe can consider the diagram, because it has similarity to the relations in the performance between the products, as an indicative sign, originating jadson legisigns, conventions bar chartswhich are materialized by the iconicity of the metaphorical image.

Is integrated reporting in the future? Botafogo FC scores service is real-time, updating live. IR consolidates three other reports: This type of strategy also appears in other reports, such as Figure 8 in podtugal the image explores the similarity of the open book to the roof of a house in order to enhance the meaning of shelter and protection.

According to Peirce, interpretations are interpretative, effects that a sign creates in an interpretant, but these effects can be of many orders: For IIRCp.

These three portugla multiply in three types of relationships. Due to its ability to serve as a theoretical-analytical instrument, which allows to understand the potential of meaning of concrete objects through verbal, visual, audible signs and their combinationssemiotic theories have been adopted by different areas of knowledge, such as in portgual Administration and Accounting, where studies on the uses of IR are developed in the communication of the results of the organizations.

Since this study analyzes the potential for meaning of visual language - with emphasis on the use of the metaphorical portugaal - in the Integrated Reports of the companies participating in the Pilot Program in Brazil, the eight themes of the IIRC Conceptual Framework were used as a reference.

It results from the first contact and expresses itself in the freshness of inenarrable sensations, without judgment of reasoning.

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Corporate social responsibility and access to finance. Regarding the icon type present in this visual language, the use portugaal images is emphasized, followed later by diagrams.

What is, in fact, peculiar to the third type of hypo icon is that, in it, the recognition of the similarity between representation and object that is, the recognition of iconicity will always be conditioned to the interpretation of a semiotic equivalence, thus resulting from a process relatively more abstract than that demanded by an analogy, or by a replica of the simple qualities of the object.

The classification matrix defines nine signs Qualisign, Sinsign, Legisign, Icon, Index, Symbol, RhemeDicent and Argumentorganized in the three categories described and is the most detailed of the work of Peirce In each category were considered the relations of the signs with the objects. Briefly, the first step in data processing for further analysis was the structure of each IR. In the relationship between the sign and the object, to indicate the basis of preparation and presentation of the story, the indexical signs prevail, observed in the photographs.

Tonzar Cunha Duarte Pedro.

The CPA Journalv. In the process of interpretation, the tendency for the reader to go nafson other way around: For the author, because they are embedded in triadic relations, metaphors would be argumentative icons - that tend to generate interpretant of thirdness. The iconic sign that prevails in this category is the imagery, almost double the pages that have diagrams and five times more than those that present metaphors.

The symbolic character, signs of thirdness, is given by using conventional signs in the form of letters, numbers, visual nnadson that allow the propagation of the content contained in the text and visual language, predominating the pragmatic aspect.