Symbolic and substantive legitimation: examining corporate commitments to sustainable development goal 12

Abstract

PurposeThe purpose of this paper is to assess online corporate communication around commitments to sustainable development goal (SDG) 12, sustainable production and consumption.Design/methodology/approachGuided by legitimacy theory, a qualitative directed content analysis was conducted on 13 companies' webpages (81 webpages, 78,947 words).FindingsCompanies broadly failed to communicate about all 11 SDG 12 targets, neglected to consistently address multiple stakeholder groups, missed opportunities to provide concrete evidence of progress and relied on a mix of substantive and symbolic legitimation strategies.Originality/valueSDG 12 has been under-researched and this paper is one of the first to offer an in-depth analysis of corporate communication regarding SDG 12.

Responsibility, sustainability, or environmental justice? Strategic communication and evolving expectations for stewardship and citizenship

“…As Dong and colleagues (2023) demonstrate, CSR-guided practices can reflect global-scale issues such as climate change (e.g., Eng et al, 2023; Melchiades Soares, 2023; Moreno and Capriotti, 2009) and refugee resettlement (e.g., Wang and Cooper, 2022) or local issues and internal or employee-level responsibilities (Dawkins, 2005; Dhanesh, 2012). Researchers and practitioners have varying motivations for using a CSR-guided approach to communication, including moral arguments (Carroll, 1991; Palazzo and Scherer, 2006), economic rationales (Camilleri, 2022; Weber, 2008), and mixed motives (Dhanesh, 2015) that ultimately serve to influence the community or societal perception of an organization’s legitimacy (Suchman, 1995).…”