The artist behind this is one shokxone-studios from Deviant Art. Be sure to click on the link below to check out more of his work. Here is what he had to say about this poster..
I had an image in mind of the bat symbol assembled from shards of broken glass - possibly a prophetic vision of how Chris Nolan will open The Dark Knight Rises...but likely not. In any case, I built on that thought to make this image, of Batman viewed through a hole in a smashed window, looking out into a brighter day against the cold gray of Gotham (the first two films were seemingly color-coded sepia and blue, so maybe the third will be in gray tones to symbolize the "shades of gray" that represent the justice system...but I'm getting ahead of things again).
The broken glass effect was made by scanning pieces of plastic wrap, then using select portions of those scans. Tiring stuff.
Also, the text underneath the release date is the words "Riddle me this, riddle me that" printed backwards. They've already said Riddler won't be in the movie, so really it's just my nod to the The Dark Knight's brilliant viral marketing campaign.