The Language of Optimism in Corporate Sustainability Reports: A Computerized Content Analysis

Abstract

The discussion of sustainability reporting rarely addresses the inherent paradox within this concept—tremendous costs associated with sustainability efforts and lack of direct return on these investments. This study contributes to the discussion on sustainability by studying this paradox from the linguistic standpoint in order to answer a simple question: Why are sustainability reports produced? The study’s main contribution is evaluation of the place of sustainability reporting in the corporate communication genre: whether sustainability reporting is a vehicle of fair and objective sustainability disclosure or whether sustainability reporting belongs with marketing and promotional communication.