No abstract

No abstract

Purpose -The purpose of this paper is to explore the construction/reproduction of capitalist discourse through social and environmental reporting (SER) and, from this, to consider the implications that this may have for the function that SER serves. Design/methodology/approach -The paper employs the discourse theory of Laclau and Mouffe to frame SER as a hegemonic practice. Laclau and Mouffe's discourse theory is also used as a lens by which to interpret the findings of an empirical study exploring managerial perceptions of SER motivations and organisational-socio-environmental interactions. Findings -The paper finds that both SER and corporate social responsibility (CSR) are driven by numerous motivations, although these motivations essentially form part of a business case. In turn, the necessity of this business case appears to shape and constrain the ideologies that underpin and are communicated through SER.Research limitations/implications -The debate within the SER literature around which set of motivations best explains the existence of SER is challenged here by the notion that the vast majority of these motivations may be understood as falling into some sort of business case. Moreover, this business case is one that constrains the perceived function of practices such as SER and CSR. One limitation of the study relates to the importance of SER in wider processes of ideology construction and dissemination. SER may be peripheral in this regard. Practical implications -A practical implication of this paper is the recognition of the structural and ideological impediments to fuller accountability that are faced by corporate managers. Originality/value -The paper explores SER combining both critical theory and qualitative fieldwork. It is one of very few papers to interpret SER explicitly through the lens of discourse theory.

PurposeThe principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are developed.Designs/methodology/approachA discourse analysis was performed on the social and environmental disclosure (SED) of a multinational in the automotive sector with an established presence in Spain, in the context of the relational dynamics between the firm/society/state. Different channels of information were compared to capture both the official discourse as represented in the annual reports of the multinational and the discourse of employees and the State as represented in the media.FindingsThe results of the research show that the firm under study used SED strategically to legitimise a new production process through the manipulation of social perceptions, and that this strategy was supported implicitly and explicitly through ideological alignment with the State.Research limitations/implicationsDespite a widely‐held assumption of a pluralist political context, the State is presented here as aligning itself with corporate management as opposed to the welfare concerns of employees. Thus, future research calling for regulation of SED should preface such calls with consideration of the orientation of the State.Originality/valueIn contrast with the dominant approach to LT that considers the relationship of the firm with its stakeholders, the present study widens the scope of LT to consider the interplay between firm legitimating strategies and state support for such strategies.