OSIRIS wide-angle camera image taken on 2 July 2016, when Rosetta was 14.5 km from the nucleus of comet 67P/Churyumov-Gerasimenko. The scale is 1.4 m/pixel and the image measures about 2.8 km.
More details via the OSIRIS Image of the Day website.
More images of comet 67P/Churyumov-Gerasimenko can be found in the '67P - by Rosetta' collection.