A Semiotic approach to evaluating the quality and veracity of CSR reporting (original) (raw)

Insights Regarding the Applicability of Semiotics to CSR Communication Research

The chapter argues for a linguistic based theory and analytical tool – Semiotics in evaluating the quality and authenticity of Corporate Social Responsibility Reports (CSRR). Despite the proliferation of studies on CSR communication, there is lack of consensus and cardinal methodological base for evaluating the quality of CSRR. Over the decades, the findings from the enormous studies on the subject have remained conflicting, unintegrated and often pedestrian or overlapping. Drawing on Semiotics – a linguistic-based theoretical and analytical tool, this chapter explores an alternative perspective to evaluating the quality and veracity of CSR reports. The author proposed a two-phased model that employed the Greimas semiotics narrative schema and the semiotic square of veridiction in drawing meanings from CSRR. The chapter advances CSR communication research by introducing a fundamental theoretical methodology.

CSR Communication Research: A Theoretical-cum-Methodological Perspective From Semiotics

Business & Society, 2019

Despite the proliferation of studies on corporate social responsibility (CSR), there is a lack of consensus and a cardinal methodological base for research on the quality of CSR communication. Over the decades, studies in this space have remained conflicting, unintegrated, and sometimes overlapping. Drawing on semiotics—a linguistic-based theoretical and analytical tool, our article explores an alternative perspective to evaluating the quality and reliability of sustainability reports. Our article advances CSR communication research by introducing a theoretical-cum-methodological perspective which provides unique insights into how to evaluate the quality of CSR communication. Particularly, we illustrate the application of our proposed methodology on selected U.K. FTSE 100 companies. Our two-phased analysis employed the Greimas Canonical Narrative Schema and the Semiotic Square of Veridiction in drawing meanings from selected sustainability/CSR reports. In addition, we present a dist...

CSR Communication from a Rhetorical and Semiotic Perspective - draft version March 2022

The Routledge Handbook of Corporate Social Responsibility Communication, 2022

Complete reference of the final version: A. Catellani & O. Ihlen, "CSR Communication from a Rhetoric and Semiotic Perspective”, in The Routledge Handbook of Corporate Social Responsibility Communication, Routledge, 2022, pp. 34-45. Doi: 10.4324/9781003184911-5 Abstract: This chapter presents the rhetorical and semiotic approach to CSR. The first part of the chapter asks what this "thing" called rhetoric and semiotic is. We introduce some references and notions that are useful to understand relevant aspects of the theoretical foundations and toolbox of these theoretical approaches. The second section asks how this toolbox has been applied to analysis of CSR communication. We present some contributions and results, with a specific focus on the environmental aspects of CSR as a specific sub-field. The third and last section asks where we would like this research field to go, pointing to potential paths for future developments. The main goal is not to conduct a complete review of the literature, but to contextualize and highlight some interesting contributions, and to pinpoint some needs for the future.

Visual aspects of CSR reports: a semiotic and chronological case analysis

This paper presents a semiotic analysis of the CSR (Corporate Social Responsibility) reports published by the French oil and gas company Total between 2004 and 2013. This diachronic analysis focuses on the visual dimension of the reports, and is aimed at understanding the visual rhetoric developed in these texts, its components and its evolution. How the images and visual layout of the reports contribute to the definition of meaning and to the valorisation of the firms and of their CSR actions? The result of the analysis is a list of different “phases” of the evolution of this visual rhetoric, and a typology of visual images. This analysis is a contribution to the exploration of the visual aspect of corporate CSR communication.

COMMUNICATING CORPORATE SOCIAL RESPONSIBILITY: HOW MESSAGES IN TEXT INFLUENCE THE STANDARDS

Engaging in corporate social responsibility (CSR) not only requires the practice of strategic communication but also the carefully constructed use of messages in reporting CSR in public documents. This is because appropriate usage of messages in corporate documents potentially enhances readability and awareness of companies’ activities in CSR. Strategic reporting projects substance in practising CSR beyond window dressing, a practice that raises the bar in CSR performances. This study aims to create a snapshot of existing CSR standards of Malaysian multinational corporations through the processes of communication in text particularly in the delivery of the content as written in annual reports. A qualitative textual analysis is employed to detect instances of CSR communicated in annual reports. The data provides a discussion surrounding communication as an important process in achieving readability of messages in the area of CSR grounded within communication literature and theories. The study adds value to research in communication and beyond.

Textual Voices in Corporate Reporting: A Cross-Cultural Analysis of Chinese, Italian, and American CSR Reports

International Journal of Business Communication, 2018

This article investigates direct quotations in a corpus of corporate social responsibility (CSR) reports in Italian, Chinese, and English. The corpus is composed of 60 CSR reports published by Italian, Chinese, and American companies in the banking and energy sector. The study aims at exploring what types of textual voices are involved in the discourse of CSR reporting and how different sources of voices are represented, using the framework of social actor representation proposed by Van Leeuwen. The results show that the voices presented in direct quotations are often “orchestrated” by companies into “symphony” rather than “polyphony.” Most of the sources of direct quotations are represented as individuals with specified names. The comparative analysis shows that companies from different cultural backgrounds present different preferences in selecting and representing the various sources. The Italian and American CSR reports present more voices from managers, while the Chinese CSR re...

Building a trustworthy corporate identity: a corpus-based analysis of stance in annual and corporate social responsibility reports [Applied Linguistics, 39(6)]

This article presents a corpus-based analysis of stance in a specialized corpus of annual and corporate social responsibility (CSR) reports. It investigates how companies use stance expressions to construct and promote a positive corporate identity in order to gain the trust of the stakeholder groups that these texts target. The results show that companies profile distinct identities in annual and CSR reports. In annual reports, they use stance resources to portray themselves as unbiased, rational, and competent decision makers. In CSR reports, they present themselves as committed, honest, and caring corporate citizens. These discursive identities are interpreted as strategic self-representations that optimize the persuasive appeal of the reports by addressing the specific expectations of the target readerships. This study sheds some new light on the identity work performed by companies in their public discourse. It also provides novel insights into the impression management strategies used by companies in annual and CSR reports. Finally, it provides both linguists and business communication scholars with a robust descriptive basis for critically assessing financial and CSR reporting.

Moral Discourse and Corporate Social Responsibility Reporting

Journal of Business Ethics, 2008

This paper examines voluntary corporate social responsibility (CSR) reporting as a form of moral discourse. It explores how alternative stakeholder perspectives lead to differing perceptions of the process and content of responsible reporting. We contrast traditional stakeholder theory, which views stakeholders as external parties having a social contract with corporations, with an emerging perspective, which views interaction among corporations and constituents as relational in nature. This moves the stakeholder from an external entity to one that is integral to corporate activity. We explore how these alternative stakeholder perspectives give rise to different normative demands for stakeholder engagement, managerial processes, and communication. We discuss models of CSR reporting and accountability: EMAS, the ISO 14000 series, SA8000, AA1000, the Global Reporting Initiative, and the Copenhagen Charter. We explore how these models relate to the stakeholder philosophies and find that they are largely consistent with the traditional atomistic view but fall far short of the demands for moral engagement prescribed by a relational stakeholder perspective. Adopting a relational view requires stakeholder engagement not only in prescribing reporting requirements, but also in discourse relating to core aspects of the corporation such as mission, values, and management systems. Habermas' theory of communicative action provides guidelines for engaging stakeholders in this moral discourse.

Disclosing Compliant and Responsible Corporations: CSR Performance in Malaysian CEO Statements

Gema Online Journal of Language Studies

In Malaysia, corporate social responsibility (CSR) is relatively new but corporations are required to engage in and disclose CSR. CSR reports are a common register for disclosure and their CEO Statements provide an overview of CSR performance in these reports. This article studies how language features in Malaysian CEO Statements disclose CSR performance. A corpus containing 27 CEO Statements from 2009 to 2011 from 10 Malaysian corporations was analyzed. The analysis was grounded in critical discourse analysis (CDA), which employed Social Actors and ATTITUDE from Systemic Functional Linguistics (SFL) and interviews with corporate representatives to understand the ideology of CEO Statements. The analysis proposes three strategies of categorization, evaluation and chronology to disclose CSR performance because performance is oriented to four categories (community, environment, marketplace, workplace) and a positive evaluation, which are centered on the past. The disclosure reflects th...