Positive Strategies in Corporate Sustainability Reports-Reference-Cited by-同舟云学术

Positive Strategies in Corporate Sustainability Reports

Published:2024-04-14 Issue:1 Volume:13 Page:30-35
ISSN:2306-1731
Container-title:Scientific Research and Development. Socio-Humanitarian Research and Technology
language:en
Short-container-title:

Author:

Nesova N.¹

Affiliation:

1. Peoples’ Friendship University of Russia (RUDN University)

Abstract

This article explores the paradoxical discourse of sustainability reporting, which is characterized by significant costs associated with sustainable practices yet lacks direct economic benefit from such investments. The paper aims to resolve this paradox through a linguistic lens and seeks to understand the motivations behind the publication of sustainability reports. The primary value of the study lies in assessing the role of these reports within corporate communication: whether they genuinely and objectively provide information on sustainability or are more akin to tools of public relations and marketing. The article tests this assumption by analyzing the use of optimistic linguistic strategies in corporate sustainability reports compared to other types of official documentation. The research underscores the importance of establishing unified standards for sustainability reporting, which could lead to greater transparency within corporations.

Publisher

Infra-M Academic Publishing House

Reference41 articles.

1. Abdelrehim N. (2014). Managerial disclosures and corporate control. In R.P. Hart (Ed.), Communication and language analysis in the corporate world (pp. 163–178). IGI Global., Abdelrehim N. (2014). Managerial disclosures and corporate control. In R.P. Hart (Ed.), Communication and language analysis in the corporate world (pp. 163–178). IGI Global.

2. Alexa M., Zuell C (2000). Text analysis software: Commonalities, differences and limitations: The results of a review. Quality & Quantity, 34(3), 299–321. URL: https://doi.org/10.1023/A:1004740203542, Alexa M., Zuell C (2000). Text analysis software: Commonalities, differences and limitations: The results of a review. Quality & Quantity, 34(3), 299–321. URL: https://doi.org/10.1023/A:1004740203542

3. Allam I., Scagnelli S., Corazza L. (2020). Sustainability reporting, a new type of companies’ hypocrisy: Zara and Volkswagen cases. In B. Díaz Díaz, N. Capaldi, S.O. Idowu, R. Schmidpeter (Eds.), Responsible business in a changing world: CSR, sustainability, ethics and governance (pp. 195–211). Springer. URL: https://doi.org/10.1007/978-3-030-36970-5_12, Allam I., Scagnelli S., Corazza L. (2020). Sustainability reporting, a new type of companies’ hypocrisy: Zara and Volkswagen cases. In B. Díaz Díaz, N. Capaldi, S.O. Idowu, R. Schmidpeter (Eds.), Responsible business in a changing world: CSR, sustainability, ethics and governance (pp. 195–211). Springer. URL: https://doi.org/10.1007/978-3-030-36970-5_12

4. Alves C.F., Silva A.L. (2021). Corporate communication and media coverage of abnor- mal returns: Evidence from the Portuguese capital market. Corporate Communications: An iinterna tional Journal, 26(2), 248–264. URL: https://doi.org/10.1108/ CCIJ-11-2019-0132, Alves C.F., Silva A.L. (2021). Corporate communication and media coverage of abnor- mal returns: Evidence from the Portuguese capital market. Corporate Communications: An iinterna tional Journal, 26(2), 248–264. URL: https://doi.org/10.1108/ CCIJ-11-2019-0132

5. Babbie E.R. (2016). The practice of social research (14 th ed.)., Babbie E.R. (2016). The practice of social research (14 th ed.).