THE ROLE OF KANSEI ENGINEERING IN STAKEHOLDERS’ TRUST IN SUSTAINABILITY REPORTS

Abstract

Objective: This study aims to investigate the role of Kansei Engineering in enhancing stakeholders’ trust in sustainability reports by examining how emotional and design-based reporting elements influence perceptions of transparency and credibility. Specifically, the study explores the impact of ease of understanding, emotional comfort, and visual appeal on stakeholders’ confidence in sustainability disclosures.

Design/methodology/approach: The study adopts a descriptive-analytical approach supported by Kansei Engineering methodology. Data were collected through a structured questionnaire distributed to stakeholders and sustainability-related professionals in industrial organizations in the Kurdistan Region of Iraq. A total of 152 valid responses were analyzed using the Statistical Package for the Social Sciences (SPSS), including reliability analysis, Pearson correlation, and multiple regression analysis.

Findings: The findings reveal that Kansei Engineering elements have a significant positive relationship with stakeholders’ trust in sustainability reports through both credibility and transparency. The regression results indicate that emotional comfort and visual appeal are the strongest predictors of stakeholders’ trust, while ease of understanding alone does not show a significant independent effect when other design dimensions are considered. The models explain 37.2% of the variation in trust through credibility and 39.8% through transparency.

Empirical implications: The study provides empirical evidence that sustainability reporting effectiveness depends not only on the accuracy and quantity of disclosed information but also on the way information is designed and communicated. Organizations can strengthen stakeholder confidence by integrating emotional and visual design principles into sustainability reports, improving transparency, reducing information complexity, and enhancing the usefulness of non-financial disclosures.

Originality/value: This study contributes to the sustainability accounting literature by integrating Kansei Engineering, a methodology traditionally applied in product and service design, with sustainability reporting practices. It introduces a new perspective that views report design as a strategic tool for building stakeholder trust and improving the credibility of corporate sustainability communication.