CSR-Kommunikation und Nachhaltigkeitsreporting

Fifka, Matthias S.

doi:10.1007/978-3-642-40110-7_8

Cited by 9 publications

(3 citation statements)

References 17 publications

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“…These non-financial reports, without losing their voluntary character, quickly became mandatory for large companies. Indeed, in 2011, 95% of the 250 largest global companies published such non-financial reports (Fifka 2014;KPMG 2011). In the second decade of the 21st century, CSR reports started to be called sustainability reports.…”

Section: Corporate Communication About Environment and Sustainabilitymentioning

confidence: 99%

“…In fact, this line of research emerged almost in parallel with CSR reporting itself (Jaworska 2018), which focused on the environment, especially in the 1990s. It was the companies with the largest environmental impacts that first started to produce CSR reports (Fifka 2014) in order to legitimise their actions (Breeze 2012). Perhaps this is why the vast majority of research on the climate change discourse has focused on industries that play a crucial role in the environment, such as the oil sector (Kapranov 2018;Dahl and Fløttum 2019;Jaworska 2018) or the automotive sector (Frandsen and Johansen 2011).…”

Section: Climate Change In Corporate Reportingmentioning

confidence: 99%

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Climate Change Discourse of Spanish-Speaking Airlines in Corporate Reports

Pérez Cañizares

2023

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The airline industry is currently responsible for more than 2% of greenhouse gas emissions, making it a major contributor to climate change and global warming. The aim of this paper is to investigate how airlines in Spanish-speaking countries communicate their position on climate change in their corporate reports and whether this has changed over the last few years. To this end, a corpus of 51 corporate reports produced by 5 different airlines between 2003 and 2020 was designed. The reports were subjected to linguistic analysis using computer processing and corpus linguistic methods. The results show large differences between the airlines in the way they communicate their relationship with climate change and suggest the existence of two phases in terms of attention paid to the issue, with a turning point in 2015/2016. In general, climate change tends to be addressed through the reporting of specific data, with limited mention of possible consequences. References to climate change tend to appear in indexes, titles, headings or literal reproductions of reporting standards. This helps to give some prominence to the issue, although there is most frequently no positioning or appraisal of the issue.

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Section: Corporate Communication About Environment and Sustainabilitymentioning

confidence: 99%

Section: Climate Change In Corporate Reportingmentioning

confidence: 99%

Climate Change Discourse of Spanish-Speaking Airlines in Corporate Reports

Pérez Cañizares

2023

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“…One immediate result of corporations adopting the ideas related to CS(R) was the creation of documents disclosing a company’s actions and the vision to which they related. By 2011, 95% of the world’s 250 largest companies were publishing such CS(R) reports (Fifka, 2014;KPMG, 2011), at a time when production of nonfinancial reports was voluntary and therefore automatically considered a token of goodwill. Many benefits were attributed to responsible corporate behavior, and a business case was made for CSR (Carroll & Shabana, 2010).…”

Section: Corporate Social Responsibility and Corporate Sustainabilitymentioning

confidence: 99%

“Corporate Sustainability” or “Corporate Social Responsibility”? A Comparative Study of Spanish and Latin American Companies’ Websites

Cañizares

2021

Business and Professional Communication Quarterly

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This study aims to compare how leading companies in Spain and in Spanish-speaking Latin America communicate corporate social responsibility or sustainability on their web pages. For this purpose, the pages of 68 companies were examined to establish the accessibility of such topics and to trace how their prominence and wording had evolved over time. The results show a trend toward greater uniformity in both Spain and Latin America, with corporate social responsibility/sustainability discourse gaining in prominence and “responsibility”-related terms being gradually replaced by those related to “sustainability.” Various cases hint that changes in terminology may be unrelated to any clear distinction between both terms.

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Texts Complying with Societal Pressures: Changing Genres in Finnish Companies’ CSR Reporting

Koskela

Enell-Nilsson

Hjerppe

2023

Nordic Perspectives on the Discourse of Things

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Drawing from the Nordic tradition of sakprosa research, this chapter aims at analysing how generic and intertextual resources are used in Finnish companies’ corporate social responsibility (CSR) reporting. Longitudinally, we study the reporting format, that is, whether the companies are reporting about their sustainability issues separately or as part of their annual report. A comparable synchronic approach is applied to intertextuality between reports and sustainability pages on corporate websites. The data stems from companies listed in the Nasdaq Helsinki Stock Exchange (OMX25 index). It comprises CSR reporting from the financial years 2016–2020 and sustainability pages of three companies. The study shows a tendency of keeping the chosen reporting format irrespective of its kind. However, two types of variability occur: selective variability referring to one format change in the investigated time span, and hybridity, combining features of different formats. Three intertextual strategies between the texts of reports and web pages were detected: convergence, adaptation, and divergence. Our results show how choices of reporting format and intertextual strategies are governed by the company context and practices, and also by governance issues and regulation. In this way, the complexity of text-society relationships as postulated by sakprosa research is illustrated in the context of business texts.

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CSR-Kommunikation und Nachhaltigkeitsreporting

Cited by 9 publications

References 17 publications

Climate Change Discourse of Spanish-Speaking Airlines in Corporate Reports

Climate Change Discourse of Spanish-Speaking Airlines in Corporate Reports

“Corporate Sustainability” or “Corporate Social Responsibility”? A Comparative Study of Spanish and Latin American Companies’ Websites

Texts Complying with Societal Pressures: Changing Genres in Finnish Companies’ CSR Reporting

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