Despite the proliferation of studies on corporate social responsibility (CSR), there is a lack of consensus and a cardinal methodological base for research on the quality of CSR communication. Over the decades, studies in this space have remained conflicting, unintegrated, and sometimes overlapping. Drawing on semiotics—a linguistic-based theoretical and analytical tool, our article explores an alternative perspective to evaluating the quality and reliability of sustainability reports. Our article advances CSR communication research by introducing a theoretical-cum-methodological perspective which provides (...) unique insights into how to evaluate the quality of CSR communication. Particularly, we illustrate the application of our proposed methodology on selected U.K. FTSE 100 companies. Our two-phased analysis employed the Greimas Canonical Narrative Schema and the Semiotic Square of Veridiction in drawing meanings from selected sustainability/csr reports. In addition, we present a distinctive CSR report quality model capable of guiding policy makers and firms in designing sustainability/csr reporting standards. (shrink)

The purpose of this paper is to investigate the nature of rhetoric and rhetorical strategies that are implicit in the standalone sustainability reporting of the top 24 companies of the Fortune 500 Global. We adopt Bormann’s :396–407, 1972) SCT framework to study the rhetorical situation and how corporate sustainability reporting messages can be communicated to the audience. The SCT concepts in the sustainability reporting’s communication are subject to different types of legitimacy strategies that are used by corporations (...) as a validity and legitimacy claim in the reports. A content analysis has been conducted and structural coding schemes have been developed based on the literature. The schemes are applied to the SCT model which recognizes the symbolic convergent processes of fantasy among communicators in a Society. The study reveals that most of the sample companies communicate fantasy type and rhetorical vision in their corporate sustainability reporting. However, the disclosure or messages are different across locations and other taxonomies of the SCT framework. This study contributes to the current CSR literature about how symbolic or fantasy understandings can be interpreted by the users. It also discusses the persuasion styles that are adopted by the companies for communication purposes. This study is the theoretical extension of the SCT. Researchers may be interested in further investigating other online communication paths, such as human rights reports and director’s reports. (shrink)

Crucial components of strategic communication include the audience, which plays a decisive role in how any conflict plays out. Strategic narratives are seen as means by which political actors attempt to construct a shared meaning of international politics to shape the behaviour of domestic and international actors. The article analyzes the news discourse of the Russian media sources RT, Pervyj Kanal, and NTV on Russia’s coronavirus aid to Italy in spring 2020. In the context of media coverage, some methodological questions (...) arise: How should the intentional structuring of narratives, targeting of audiences, and the manipulative intentions of the strategic actor be studied? For this purpose, the article combines strategic narrative theory with Umberto Eco’s concepts of the Model Reader and the Model Author. Analysing the aims and intentionality of the strategic narratives, we postulate the Model Reader as an analytical category that organizes the study of the audience’s interpretation process. The function of the Model Reader is to actualize the codes and intertextual references that the author has strategically planned in the news message, in order to achieve the geopolitical aims of the strategic narratives in question. The analysis of constructing the Model Reader and the Model Author of strategic narratives is complemented by Greimas’ semiotic theory of the narrative and the composition principles of Lotman’s discrete/non-discrete texts. (shrink)

ABSTRACTThis article reports a case study of how organizational antecedents, specifically leadership choices, decisions, culture, and organizational learning, impact and construct the corporate social responsibility initiatives of a Canadian mid‐tier mining firm operating in Ghana. The primary objective of the article is to demonstrate, through an in‐depth study of a single case, that organizational‐ and firm‐level antecedents are a powerful tool for understanding how ethical, socially responsible, and community‐relevant behaviors of a mining firm in a developing area come to (...) be constructed. The article thus contributes to the conceptual and applied literatures on CSR by suggesting that much as the voice of moral suasion, advocacy, and critical censure have been important motive forces behind CSR efforts, it seems that the sustainability and community relevance of CSR efforts are linked to identifiable internal response mechanisms that dispose or enable firms to behave in responsible ways. (shrink)

This article concentrates on a couple of semiotic approaches working out, on the one hand, the mediated character of reducing interpretative trajectories to the actual translation into the language of narratives (A. J. Greimas) or the language of textuality (F. Rastier), and, on the other, the direct, apparently unmediated passage to the visceral physicality of the verbal signifying system, which make semantic and syntactic components perfunctory to interpretation in a way (J. Kristeva). Greimassian universal narrative grammar dismantles signifying units, navigating (...) in the network of narrative utterances. Rastier's approach structures textual artifacts by unearthing semantic constituents crucial for semiotic analysis. Kristeva examines what is behind the curtain instead of sorting out the significance of the text's content as a special category and the possibility of procedure allowing its interpretation. These three authors are compared in the context of two approaches that come to grips with the author/reader pair. (shrink)

Controversies around large-scale development projects offer many cases and insights which may be analyzed through the lenses of corporate social (_ir_)responsibility (CS_I_R) and business ethics studies. In this paper, we confront the CSR narratives and strategies of _WeBuild_ (formerly known as _Salini Impregilo_), an Italian transnational construction company. Starting from the Global Atlas of Environmental Justice (EJAtlas), we collect evidence from NGOs, environmental justice organizations, journalists, scholars, and community leaders on socio-environmental injustices and controversies surrounding 38 large hydropower schemes built (...) by the corporation throughout the last century. As a counter-reporting exercise, we code (un)sustainability discourses from a plurality of sources, looking at their discrepancy under the critical lenses of post-normal science and political ecology, with environmental justice as a normative framework. Our results show how the mismatch of narratives can be interpreted by considering the voluntary, self-reporting, non-binding nature of CSR accounting performed by a corporation wishing to grow in a global competitive market. Contributing to critical perspectives on political CS(I)R, we question the reliability of current CSR mechanisms and instruments, calling for the inclusion of complexity dimensions in and a re-politicization of CS(I)R accounting and ethics. We argue that the fields of post-normal science and political ecology can contribute to these goals. (shrink)

This study explores corporate social responsibility (CSR) by conducting a cross-cultural analysis of communication of CSR activities in a total of 16 U.S. and European corporations. Drawing on previous research contrasting two major approaches to CSR initiatives, it was proposed that U.S. companies would tend to communicate about and justify CSR using economic or bottom-line terms and arguments whereas European companies would rely more heavily on language or theories of citizenship, corporate accountability, or moral commitment. Results supported this expectation of (...) difference, with some modification. Specifically, results indicated that EU companies do not value sustainability to the exclusion of financial elements, but instead project sustainability commitments in addition to financial commitments. Further, U.S.-based companies focused more heavily on financial justifications whereas EU-based companies incorporated both financial and sustainability elements in justifying their CSR activities. In addition, wide variance was found in both the prevalence and use of specific CSR-related terminology. Cross-cultural distinctions in this use create implications with regard to measurability and evidence of both strategic and bottom-line impact. Directions for further research are discussed. (shrink)

Controversies around large-scale development projects offer many cases and insights which may be analyzed through the lenses of corporate social (_ir_)responsibility (CS_I_R) and business ethics studies. In this paper, we confront the CSR narratives and strategies of _WeBuild_ (formerly known as _Salini Impregilo_), an Italian transnational construction company. Starting from the Global Atlas of Environmental Justice (EJAtlas), we collect evidence from NGOs, environmental justice organizations, journalists, scholars, and community leaders on socio-environmental injustices and controversies surrounding 38 large hydropower schemes built (...) by the corporation throughout the last century. As a counter-reporting exercise, we code (un)sustainability discourses from a plurality of sources, looking at their discrepancy under the critical lenses of post-normal science and political ecology, with environmental justice as a normative framework. Our results show how the mismatch of narratives can be interpreted by considering the voluntary, self-reporting, non-binding nature of CSR accounting performed by a corporation wishing to grow in a global competitive market. Contributing to critical perspectives on political CS(I)R, we question the reliability of current CSR mechanisms and instruments, calling for the inclusion of complexity dimensions in and a re-politicization of CS(I)R accounting and ethics. We argue that the fields of post-normal science and political ecology can contribute to these goals. (shrink)

This book continues the discussion from the first four volumes on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with (...) sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology and new approaches to climate change and sustainability reporting. (shrink)

Corporate Social Responsibility reporting by large corporations has witnessed phenomenal growth over the last two decades. The voluntary nature of these disclosures, however, has led to inconsistencies in reporting formats, treatment, and inclusion of various contextual elements, and a lack of robust measures pertaining to the quality and accuracy of the reports’ content. Efforts to address these drawbacks such as Global Reporting Initiative and ISO 26000 have proven unsatisfactory due to their primary emphasis on process for creating CSR (...) class='Hi'>reports without similar attention on measurement criteria to ensure robust implementation, or verify accuracy of information. This paper attempts to fill this gap in the literature. It uses a new framework—called the CSR-Sustainability Monitor®—of analyzing and evaluating the contents of CSR reports in a manner that allows for a single report to be compared with any other single group, and groups of reports based on industry, country-of-origin, and similar other groupings. Using data from the CSR reports of 614 large corporations worldwide, this study analyzes the character and scope of integrity assurance contained in these CSR reports. The analysis is further extended to explore some external factors that would explain variations in the assurance decision and the quality of integrity assurance in these reports. (shrink)

The paper is aimed at analyzing the contribution that the Global Reporting Initiative makes to the field of sustainability reporting. It provides an overview of the multitude of initiatives aimed at standardizing corporate social responsibility efforts on a global scale and highlights the ways in which the GRI can be distinguished from other international initiatives. By evaluating GRI's goals and its claims, the paper provides an overview of the strengths and weaknesses of this critical initiative. It includes a discussion (...) of changes and new strategies that GRI proposes as part of its recently introduced G3 Guidelines. The authors contend that, despite certain remaining challenges, GRI has much to offer a stakeholder community that has for many decades been starved of quality, measurable and accountable corporate social information presented in an accessible and understandable format. (shrink)

“The object of this book,” writes William C. Dowling in his preface, “is to make the key concepts of Paul Ricoeur’s _Time and Narrative_ available to readers who might have felt bewildered by the twists and turns of its argument.” The sources of puzzlement are, he notes, many. For some, it is Ricoeur’s famously indirect style of presentation, in which the polarities of argument and exegesis seem so often and so suddenly to have reversed themselves. For others, it is the (...) extraordinary intellectual range of Ricoeur’s argument, drawing on traditions as distant from each other as Heideggerian existentialism, French structuralism, and Anglo-American analytic philosophy. Yet beneath the labyrinthian surface of Ricoeur’s _Temps et récit_, Dowling reveals a single extended argument that, though developed unsystematically, is meant to be understood in systematic terms. __Ricoeur on Time and Narrative_ _presents that argument in clear and concise terms, in a way that will be enlightening both to readers new to Ricoeur and those who may have felt themselves adrift in the complexities of _Temps et récit,_ Ricoeur’s last major philosophical work. Dowling divides his discussion into six chapters, all closely involved with specific arguments in _Temps et récit_: on mimesis, time, narrativity, semantics of action, poetics of history, and poetics of fiction. Additionally, Dowling provides a preface that lays out the French intellectual context of Ricoeur's philosophical method. An appendix presents his English translation of a personal interview in which Ricoeur, having completed _Time and Narrative, _looks back over his long career as an internationally renowned philosopher. __Ricoeur on Time and Narrative___ _communicates to readers the intellectual excitement of following Ricoeur’s dismantling of established theories and arguments—Aristotle and Augustine and Husserl on time, Frye and Greimas on narrative structure, Arthur Danto and Louis O. Mink on the nature of historical explanation—while coming to see how, under the pressure of Ricoeur’s analysis, these ideas are reconstituted and revealed in a new set of relations to one another. "The scholarship in William C. Dowling's __Ricoeur on Time and Narrative____ __is impeccable; Dowling knows Ricoeur inside out. He highlights Ricoeur's most important arguments, presents them in a limpid, concise language, and links them to the relevant nineteenth- and twentieth-century philosophical developments. Dowling's book provides us with a lucid, intelligible version of Ricoeur's major work, one that will be of considerable significance to philosophers, historians, and literary theorists." —_Thomas Pavel, Gordon J. Laing Distinguished Service Professor of French Literature, and the Committee on Social Thought, University of Chicago_ "William C. Dowling's __Ricoeur on Time and Narrative___ _is a subtle and remarkably well-sustained piece of work. It provides a detailed introduction to a major work of philosophy and narrative theory—already a considerable achievement, given the difficulty of Ricoeur's text. However, Dowling also shows us, sometimes explicitly, sometimes simply through the way he conducts his argument, why we should bother with Ricoeur—what we have to gain from knowing him better than we do, however well we may think we know him." —_Michael Wood, Charles Barnwell Straut Class of 1923 Professor of English and Comparative Literature, Princeton University _. (shrink)

This paper reviews the experience of an integrated approach to CSR in the U.S. electric utility sector. The authors report on the results of Southern Company’s historical definition of CSR as a dynamic model, balancing stakeholder needs through shifting pressures to assure long-term shareholder value, superior customer, price performance, and sustainable economic development. Using financial and utility sector measures, the paper assesses the company’s “balancing” approach to addressing CSR, which weights corporate, environmental, community, and economic factors in driving successful and (...) sustained financial, social, and environmental performance. The paper concludes by suggesting that CSR success in this sector requires, first, that the global warming issue be governed by the same balancing considerations to which all stakeholders and their legitimate interests are subject, and second, an energy policy that embraces both atechnology policy and appropriate regulatory incentives. (shrink)

Framed within the broader theoretical context of social semiotics, we attempt to show how university students communicate using a variety of unique means, in particular social contexts. We privilege Pennycook and Otsuji’s semiotic assemblages, Jimaima and Simungala’s semiotic creativity, and the notion of semiotic economy as critical ingredients that conspire to give rise to the unique and complex coinages and innovations constituting students’ repertoires. We argue that, born out of creativity, the students’ repertoires are semiotically and economically charged discourses that (...) generate extended narratives such that more is realized with less. We show that this reality undoubtedly constitutes a multi-semiotic meaning-making endeavor that enacts and sustains students’ imagined and lived experiences in real sociocultural, historical, and political spaces in the multilingual landscapes of university campuses. (shrink)

According to the Economic Survey of India, 2012–2013, the real estate sector contributed 5.9 % of the India’s total Gross Domestic Product in the Financial Year 2011–2012, while remaining the second largest employment generator after agriculture in India. The urban population in India is projected to touch 600 million by 2030, from 377 million in 2011, thereby fuelling a housing shortage of around 26 million. However, the perception of Construction industry, like other sectors of the economy, is that of creating (...) “human habitat in a manner generally focussed on profitability without consideration of its long-term impacts.” Under such circumstances, Tata Housing Development Company Limited, a closely held Public Limited Company under 99.86 % subsidiary of Tata Sons, is the first Indian real estate company to have reported the triple bottom-line Global Reporting Initiative G4 Sustainability Reporting Guidelines in its Sustainability Report FY 2013–2014. THDCL aims to volunteer its resources to the extent it can reasonably afford, to sustain the environment and to improve the quality of life of the people of the area in which it operates. This Situational Case Study, targeted towards management students and practitioners, and social and developmental workers in the areas of Corporate Governance, Strategic Management, Business Environment, Business Policy and Community Welfare, aims to identify the community engagement model of THDCL; analyse it in terms of its implementation and impact; and initiate discussion about the role of strategic partnerships under Corporate Social Responsibility in an emerging economy. This work may be used for developmental related workshops/training programmes for students and working professionals of innovation, CSR, sustainability, social and developmental sectors and shared, among others, in various Chambers of Commerce and Academic forums on the same. It is, however, not intended to serve as an endorsement, source of data or illustration of effective or ineffective management. Certain names and information could have been disguised for confidentiality. (shrink)

This Experian Corporate Social Responsibility (CSR) report case study was informed by the 3Ps of sustainability along with legal, ethical, economic, and philanthropic CSR practices. Text network analysis yielded keywords, an overall theme, and 15 sub-themes. In its CSR report, Experian described and emphasised how its services can help consumers develop and protect their financial identity, which lead to greater choices, opportunities, and a sustainable quality life. At the same time, some of Experian's business practices suggest a misalignment with (...) stated strategic goals and practices. This research is unique in that it examines CSR reporting of an organisation in which its key stakeholders are both customers and the product at the same time, making them vital to the company's existence. Results suggest how legitimacy theory and lack of disclosing negative events are deployed to maintain credibility between the organisation and these essential stakeholders. (shrink)

Recent reviews show a rapid increase in the corporate social responsibility communication literature. However, while mapping the literature and the field of CSR communication, they do not fully capture the evolutionary character of this emerging interdisciplinary endeavour. This paper seeks to fill this gap by presenting a follow-up study of the CSR communication literature from a dynamic perspective, which focuses on micro-discursive changes in the field. A bibliometric approach and frame theory are used to examine continuities in the development of (...) field ‘frames’ in three consecutive periods between 2002 and 2016. The article highlights the growing fragmentation of the CSR communication field over time and the existence of 11 distinct frames during the field’s emergence, whereby the two most prominent in the three time periods are the reporting and business case frames. Regardless, they are subjected to discursive changes as well. For example, they become split into stakeholder-focused, business case and institutionalisation frame and contested by the constitutive logic, respectively. The paper argues that interdisciplinary fields like CSR communication can rarely exist without contestation. It also shows that micro-framing processes such as fragmentation, merging and extension visibly shape the identified field frames and the overall discursive dynamic of the CSR communication field while investigating their value for sustaining the field’s polyphonic state and further development. The study findings suggest that additional cross-fertilisation processes between the CSR communication literature and sustainability and digital communication research hold the potential to influence the next stage of the field’s discursive evolution. (shrink)

This paper reviews the experience of an integrated approach to CSR in the U.S. electric utility sector. The authors report on the results of Southern Company’s historical definition of CSR as a dynamic model, balancing stakeholder needs through shifting pressures to assure long-term shareholder value, superior customer, price performance, and sustainable economic development. Using financial and utility sector measures, the paper assesses the company’s “balancing” approach to addressing CSR, which weights corporate, environmental, community, and economic factors in driving successful and (...) sustained financial, social, and environmental performance. The paper concludes by suggesting that CSR success in this sector requires, first, that the global warming issue be governed by the same balancing considerations to which all stakeholders and their legitimate interests are subject, and second, an energy policy that embraces both atechnology policy and appropriate regulatory incentives. (shrink)

The article presents an account of the visual relations created by garments through their plastic formants, examining the role played by form, material, and composition in creating body hierarchies that produce prescribed behaviors between different subjects. The work dissects the concept of thematic role from Greimasian theory, investigating the manners in which an eighteenth-century wedding dress presents the chaining of programs governing materials, garments, and the body in the production of narrative interactions between subjects. The work utilizes a combination of (...) Greimas’ method with the Visual Semiotics continued by Floch and Oliveira, as well as Hammad’s Semiotics of Space which permit the exam of optical relations created in the body through its clothing – relations that can be read as manifesting values that are both historically and socially determined, or in the act of apprehension of an object. The eighteenth century provides a type of “original” case, whose results are pertinent to a broader study of the relations between body and dress: the work concludes with the understanding that Fashion changes through the transit of values and roles invested in the body and dress – a set of changes closely linked to the construction of social roles. (shrink)

Social screening of investments calls not only for investment policy and criteria, but also for information about companies, their policies, practices and performance. The Global Reporting Initiative (GRI) and its June 2000 Sustainability Reporting Guidelines have the potential to significantly improve the usefulness and quality of information reported by companies about their environmental, social and economic impacts and performance. The GRI aims to develop a voluntary reporting framework that will elevate sustainability reporting practices to a level equivalent to (...) that of financial reporting in rigour, comparability, auditability and general acceptance. This will be a welcome and efficient supplement to the questionnaires, interviews, press releases, media reports and other sources of information traditionally used for screening in investment decision making - social/ethical and mainstream. The Dow Jones Sustainability Group Index, the Jantzi Social Index and the Innovest EcoValue'21 analytical platform, together with the SRI community, are all likely to benefit from GRI-style sustainability reports. One of the GRI's key challenges is to accommodate the broad variety of disclosure needs and expectations of a wide range of report users and company stakeholders. To maximize the usefulness of the GRI Guidelines, report users, including the SRI community, need to be engaged in the process of developing and refining the Guidelines over time. The GRI Guidelines are emerging as an important instrument in enabling companies to communicate with their stakeholders about performance and accountability beyond just the financial bottom line. (shrink)

According to the Dutch Ministry of Economic Affairs (2001), transparency by means of Sustainability Reporting should lead to better Corporate Social Responsibility (CSR) performance of companies. Sustainability Reporting should also give consumers the information they need to purchase the most sustainable products available (Dutch Ministry of Economic Affairs, 2004). This article analyses the driving factors influencing CSR and Sustainability Reporting at seven breweries in the Netherlands. It also gives a better understanding of organizational behaviour with reference to (...) CSR and the reasons breweries have for Sustainability Reporting. The Dutch government has no intention of forcing organizations to publish a sustainability report, since it is trying to diminish the volume of legislation. Rather, the government prefers to rely on the willingness and initiatives of organizations to make CSR a success. In 2006, the Dutch Ministry of Economic Affairs will evaluate the effect of its CSR policy. But is it a success already? During our research, breweries appeared to find CSR more important than Sustainability Reporting. Sustainability reporting is, for most breweries, not the way to reach stakeholders. Most stakeholders have their own means for receiving information e.g. annual reports, meetings, public statements and press releases. Although small breweries think CSR is very important, they feel no pressure from outside to publish a sustainability report. For them it is very complex and expensive to publish a sustainability report. Large breweries feel pressure from many stakeholders to be transparent, but not on a regular basis. We conclude from this research that CSR does not stimulate Sustainability Reporting, but neither does Sustainability Reporting stimulate CSR. (shrink)

Corporate sustainability reports are supposed to provide a complete and balanced picture of corporate sustainability performance. They are, however, usually voluntary and thus prone to interpretation and even greenwashing tendencies. To overcome this problem, the Global Reporting Initiative (GRI) provides standardized reporting guidelines challenging companies to report positive and negative aspects of an organization’s sustainability performance. However, the reporting of “negative aspects” in particular can endanger corporate legitimacy if perceived by the stakeholders as not being in (...) line with societal norms and values. Starting from the theoretical lenses of economics-based disclosure theories and socio-political theories of disclosure, the focus of this study therefore was to analyze the communicative legitimation strategies companies use to report “negative aspects,” i.e., negative ecological and social impact caused by corporate activity. Using qualitative content analysis of GRI-oriented sustainability reports from companies listed on the US Dow Jones Industrial Average Index and on the German DAX Index, we identified six legitimation strategies. We discuss these strategies regarding to symbolic and substantial management of legitimacy. We show that symbolic legitimation strategies aiming at modifying the perception of legitimizing stakeholders dominate in the reports at hand. Such persuasion, however, does not meet the requirement of impartiality as postulated by the GRI guidelines. Building upon this conclusion we propose a concise characterization of “negative aspects” and develop a GRI-compliant schema of reporting about them. In doing so, we offer a way to improve the overall “balance” of sustainability reporting contributing to a true and fair view in sustainability disclosure. (shrink)

Corporate citizenship, social responsibility and sustainability reports could be analyzed from a philosophical viewpoint. In this article, we will use Paul Ricoeur’s hermeneutic philosophy to assess the narrativity of such reports. Out of a philosophical viewpoint, our exploratory study analyzes the contents of ten reports: two corporate citizenship reports, three corporate social responsibility reports, and five sustainability reports. Those reports are arising in-time and are thus referring to past corporate events and (...) phenomena. Sometimes such reports introduce a corporate world-dream that could emphasize various issues such as human dignity and inclusiveness/diversity, global health, and planetary stewardship. They could even convey a subversive ideal that could strongly shake the foundations of business. The way business corporations are understanding corporate citizenship and sustainability could, more or less radically, change the way we are doing business. However, those corporate citizenship, social responsibility and sustainability reports do not have any emplotment. They are thus stories that cannot be considered as narratives. We could call them “would-be” narratives. (shrink)

Aspects of phronetic social science and phronetic organization research have been much debated over the recent years. So far, the visual aspects of communicating phronesis have gained little attention. Still organizations try to convey a desirable image of respectability and success, both internally and externally to the public. A channel for such information is corporate reporting, and particularly CSR reporting embrace values like fairness, goodness, and sustainability. This study explores how visual portrayals of supposedly wise and discerning values (phronesis) (...) are used to reinforce the verbal features of CSR reporting. The two propositions underlying this study is (1) that visual images form some of the major parts of the structures of contemporary corporate reporting (particularly CSR reporting) and (2) that phronetic action in organizations is subjected not only to textual documentation, but also to visual expressions. This study also discusses how the Aristotelian concept of phronesis can be linked to contemporary concerns about responsibility, and how this is visually represented in CSR reporting. Finally, this study addresses the symbolic and contextual signification of images in corporate accounts of wisdom and responsibility. (shrink)

This study examines consumers’ uses of corporate social responsibility communication channels, the relationship of such uses to consumers’ CSR awareness, and the mechanisms through which consumers’ CSR awareness can lead to their intention to participate in CSR activities. Specifically, we explored the mediation effects of consumers’ CSR associations with a company, consumers’ assessment of the company’s CSR credibility, and consumers’ perceptions of their relationship with the company, applying the conceptual frameworks of the uses and gratification theory, source credibility theory, and (...) organization–public relationship scholarship. We conducted an online survey of a company’s customers, and the results showed that their level of awareness of the company’s CSR activities was positively related to the degree of use of all communication channels through which they received CSR messages, except CSR reports. The degree of the customers’ awareness of the company’s CSR programs, however, did not always correspond to the customers’ intention to participate in the programs: a crucial condition mediating between the customers’ knowledge of CSR programs and their intention to participate in the programs was their associating the company with CSR. The CSR associations influenced CSR credibility and perceived OPR quality, which, in turn, led to CSR participation intention. We discuss the theoretical and practical implications of these findings. (shrink)

The concept of sustainability was developed in response to stakeholder demands. One of the key mechanisms for engaging stakeholders is sustainability disclosure, often in the form of a report. Yet, how reporting is used to engage stakeholders is understudied. Using resource dependence and stakeholder theories, we investigate how companies within the same industry address different dependencies on stakeholders for economic, natural environment, and social resources and thus engage stakeholders accordingly. To achieve this objective, we conducted our research using (...) qualitative research methods. Our findings suggest that the resource dependencies on different stakeholders lead to development of different stakeholder relationships and thus appropriate resources within the company to execute engagement strategies that are informing, responding, or involving. Our research explains why diversity exists in sustainability disclosure by studying how it is used to engage stakeholders. We find that five sustainability reporting characteristics are associated with the company’s stakeholder engagement strategy: directness of communication, clarity of stakeholder identity, deliberateness of collecting feedback, broadness of stakeholder inclusiveness, and utilization of stakeholder engagement for learning. Our study develops the literature by providing insight into companies’ choices of stakeholder engagement strategy thus explaining diversity in sustainability reporting based on the characteristics and relationships with specific stakeholders. (shrink)

The Spiral Staircase, Karen Armstrong’s self-narrative, shows the limitations of theological or religious reflections within a specific religious community. Leaving the Sisters of Charity for a tumultuous academic life, historian of religion Karen Armstrong lives a wrenching ontological dislocation that originates in her undiagnosed epilepsy and negative body experiences. Using semiotician Algirdas Greimas’s ‘Semiotic Square’ as an interpretive strategy, the unresolved tensions and contradictions exposed in the deep narrative structure of this non-traditional conversion memoir are resolved by ‘compassion’ at (...) the manifest level. Armstrong’s experiences, both in and out of the convent, will inform her academic study and lead her to compassionate solidarity with the marginalized. Armstrong’s memoir reveals various internal and external forces that shape an individual woman’s way of being in the world, and that inform her investigation of multiple faith practices and beliefs. In a time of mass refugee migration and ‘homelessness’, the one woman, the one ‘other’, matters in how one thinks about the body and about God. (shrink)

This entry addresses the action theoretical semiotics derived from A. J. Greimas’s theory and positions it in the context of edusemiotics. Greimas’s narratological theory is discussed and investigated in terms of its fruitfulness for education. The entry focuses on the major features of Greimas’s theory such as his famous actantial model as well as the anthropomorphic, or human- and subject-centered, approach in general. According to Greimas, at the core of the meaning of every significant discourse, there lies (...) a typical human situation within which the actants – or entities that assume certain roles in a narrative story – function as Subject and Object, Sender and Receiver, and at times also as Helper and Opponent. Greimas’s central analytic tools, the semiotic square and the generative model, are interpreted in dynamic terms and applied to the analysis of education as a meaningful practice. These tools help us see education as a value-based action and shed a critical light on the presupposed dualism between nature and culture in the context of education. For the analysis of action, Greimas’s major concepts prove themselves to be especially useful. The conception of competences expressed, specifically, in modal verbs such as want, can, know, and must is significant for education. As such, education becomes an action that strives to develop students’ competences. (shrink)

Malaysian corporations have to disclose corporate social responsibility, and a typical genre for disclosure is CSR reports. These reports incorporate other discourses which indicate the presence of interdiscursivity. The article examines interdiscursivity in Malaysian CSR reports. It selects the CSR reports of 10 major corporations and pursues an interdiscursive analysis which involves four sequential stages. CSR reports contain discourses of public relations, sustainability, strategic management, compliance and financial accounting. Although the discourses are often multisemiotic, (...) language maintains primacy in content, while image tends to exemplify or simplify content. These discourses constitute an interdiscursive profile, and it has central and auxiliary discourses. The central discourse is public relations discourse, and it promotes corporations helping and not harming society. The auxiliary discourses are sustainability, strategic management, compliance and financial accounting discourses, and these discourses mitigate the promotional focus. Interdiscursivity enables the primarily promotional CSR reports to not seem overtly promotional. The choice of discourses is probably influenced by coercive, mimetic and normative reasons. These discourses enhance the reliability of CSR reports because their disclosure is anchored to various CSR aspects, international or reporting practices and professional domains. Interdiscursivity helps to build stakeholders’ confidence in disclosure and, therefore, in corporations. It joins other functions in CSR reports to convey corporations as agents of positive social change. The article also probes the relationship between interdiscursivity and intertextuality and advances a matrix of intertextual–interdiscursive use. (shrink)

This paper examines the success of corporate communication in voluntary sustainability reporting. Existing studies have focused on the perspective of the communicators but lack an understanding of the perspective of information recipients to clearly evaluate this interactive communication process. This paper looks at the issue of a credibility gap perceived by external stakeholders when they doubt the authenticity of communicated information due to the reporting company’s governance structure. The paper uses family businesses to exemplify the emergence of such a (...) gap when outsiders become concerned about the potential agency problem of the integrated ownership and management controlled by a few members of the same family. Following source credibility theory, these concerns raise a credibility gap associated with a family firm’s trustworthiness and goodwill, even if the family has the expertise to carry out sustainability reporting. The findings of two experimental studies indicate that family businesses suffer a greater credibility gap than non-family businesses. An external and independent assurance service can mitigate such gaps, especially when the service is comprehensive and targets family businesses. The paper provides a complete view evaluating corporate communication by looking at the interaction between the communicating company and the information recipients. (shrink)

Annual reports are an important element in the genre of corporate public discourse. The reporting practices mandated by the Securities and Exchange Commission for all publicly traded corporations are intended to render the annual reports a legitimate and trustworthy medium through which management communicates information related to the financial performance of the firm. The following discussion represents an inaugural attempt to investigate the ethical characteristics of the discourse found in corporate annual reports using Habermas' principles of communicative (...) action. In preparing the Management's Discussion and Analysis (MD&A) portion of the report, managers are charged with providing narrative information for investors and other interested third parties relevant to assessing the firm's financial condition. Previous rhetorical studies of the narrative portions of annual reports argue that they serve as means for both legitimate and distorted communication. We investigate this communication medium through the lens of Habermas' norms for communicative action, which require communicators to be comprehensible, truthful, sincere, and legitimate. The study represents an initial attempt to operationalization Habermas' principles of communicative action and to employ a methodology that facilitates their application to research within a business context. From one perspective, consistent with agency theory as specified by neoclassical economics, it would seem that firms anticipating worse-than-expected financial performance would be less likely to exhibit the Habermasian principles necessary for undistorted communication because they would attempt to strategically influence the message being communicated about the firm's financial position. Instead, employing rhetorical analysis software, Diction 5.0, we found that firms expecting both good and bad earnings surprises exhibited a higher level of communicative action than a composite average firm. Although preliminary in nature, our findings suggest that firms anticipating large earnings surprises, either high or low, use the narrative portion of the annual report as a vehicle through which to communicate information about managements' veracity and trustworthiness as well as the firm's financial position. (shrink)

The risks and benefits of genetic research extend beyond individual subjects. Genetic research can also affect the communities to which the subjects belong, by rewriting the narratives and reconfiguring the identities that members of the community share and live by. These far‐ranging effects raise special concerns for obtaining informed consent, for which there is no simple solution.

This is a response to a short communication on our research presented in Solbrække et al. :89–103, 2017), which raises a series of serious allegations. Our article explored the rise of ‘the breast cancer gene’ as a field of medical, cultural and personal knowledge. We used the concept biological citizenship to elucidate representations of, and experiences with, hereditary breast cancer in a Norwegian context, addressing a research deficit. In our response to Møller and Hovig’s :239–242, 2018a) opinionated piece, we start (...) by questioning on which scientific grounds they base their knowledge claims and situate their criticism in a pre-determined positivist script, which exposes their incompetency when it comes to establishing a useful critique of our research. We tie this to an attitude of scientific supremacy, which reduces the complexity and specificity of different knowledges into a clichéd divide between ‘hard evidence’ and ‘fiction’—presented in a predictable narrative which seeks to establish research protagonists and antagonists. We elaborate on the rationale of our qualitative approach to analyzing and interpreting situated and mediated aspects of BRCA 1/2. We counter claims that our research does harm to patients. We refer to a medical scandal emerging from Norway where 21 women were wrongfully diagnosed and surgically treated for a mis-interpreted cancer gene mutation. In conclusion, we stand by the integrity of our research as reported in the original paper. Scientific supremacy and pre-scripted criticism impose considerable obstacles for the possibility of establishing interdisciplinary dialogue across knowledge paradigms in health care and medicine. We therefore urge readers to reflect on how we can establish and sustain ethically careful and truthful dialogue—without doing violence to epistemological differences—to protect and advance the interdisciplinarity that constitutes the journal’s scope. (shrink)

The design and development of appropriate regulatory mechanisms have attracted renewed attention in recent years. In particular, a shift towards voluntary self-regulatory mechanisms has been witnessed within many industries, such as the Australian mining and petroleum industries which have developed voluntary codes of conduct. This paper analyses the development of different regulatory forms and provides a brief comparative analysis of the two main voluntary codes of conduct used by the Australian mining and petroleum industries. In particular, the study focuses on (...) the integration of social sustainability elements within these frameworks that help contribute to solving issues such as coverage of human rights, approaches to employee and community relations, systems of stakeholder engagement, community consultation and public reporting. The study concludes that stakeholders have an important role to play in driving the introduction of voluntary regulation. This phenomenon can be traced back to how a company’s need to maintain its legitimacy, or social licence to operate, often motivates it to go beyond compliance. By providing a fuller understanding of factors driving the evolution of different regulatory mechanisms, this study has important implications for policy makers and practitioners interested in developing effective regulation. (shrink)

This study examines how Caterpillar Brasil Limitada, located in the city of Piracicaba, Brazil, expanded its concept of social responsibility over a 30-year period. It first provides a contextual overview of Piracicaba within the agro-industrialized interior region of São Paulo State. It then traces the history of the firm from its initial installation in the city. While Caterpillar maintained a distant relationship with the Piracicaba community for many years, it later realized the importance of becoming involved in city development. The (...) community-based effort led by Caterpillar to elaborate and carry out a sustainable development plan for the city is a notable example of how a firm can encourage civil participation and offer strategic planning know-how to civil-society organizations. Finally, the study analyses some of the problems Caterpillar encountered and stresses the importance of developing open democratic channels and continued civil participation in joint partnerships between business and civil society. (shrink)

It may be the case that the most challenging moral problem of the twenty‐first century will be the relationship between the individual moral agent and the practices and institutions in which the moral agent is embedded. In this paper, we continue the efforts that one of us, Joan Liaschenko, first called for in 1993, that of using feminist ethics as a lens for viewing the relationship between individual nurses as moral agents and the highly complex institutions in which they do (...) the work of nursing. Feminist ethics, with its emphasis on the inextricable relationship between ethics and politics, provides a useful lens to understand the work of nurses in context. Using Margaret Urban Walker's and Hilde Lindemann's concepts of identity, relationships, values, and moral agency, we argue that health care institutions can be moral communities and profoundly affect the work and identity and, therefore, the moral agency of all who work within those structures, including nurses. Nurses are not only shaped by these organizations but also have the power to shape them. Because moral agency is intimately connected to one's identity, moral identity work is essential for nurses to exercise their moral agency and to foster moral community in health care organizations. We first provide a brief history of nursing's morally problematic relationship with institutions and examine the impact institutional master narratives and corporatism exert today on nurses’ moral identities and agency. We close by emphasizing the significance of ongoing dialogue in creating and sustaining moral communities, repairing moral identities, and strengthening moral agency. (shrink)

Background: Community-based education (CBE) involves educating the head (cognitive), heart (affective), and the hand (practical) by utilizing tools that enable us to broaden and interrogate our value systems. This article reports on the use of virtue ethics (VE) theory for understanding the principles that create, maintain and sustain a socially accountable community placement programme for undergraduate medical students. Our research questions driving this secondary analysis were; what are the goods which are internal to the successful practice of CBE in (...) medicine, and what are the virtues that are likely to promote and sustain them? -/- Methods: We conducted a secondary theoretically informed thematic analysis of the primary data based on MacIntyre’s virtue ethics theory as the conceptual framework. -/- Results: Virtue ethics is an ethical approach that emphasizes the role of character and virtue in shaping moral behavior; when individuals engage in practices (such as CBE), goods internal to those practices (such as a collaborative attitude) strengthen the practices themselves, but also augment those individuals’ virtues, and that of their community (such as empathy). We identified several goods that are internal to the practice of CBE and accompanying virtues as important for the development, implementation and sustainability of a socially accountable community placement programme. A service-oriented mind-set, a deep understanding of community needs, a transformed mind, and a collaborative approach emerged as goods internal to the practice of a socially accountable CBE. The virtues needed to sustain the identified internal goods included empathy and compassion, connectedness, accountability, engagement [sustained relationship], cooperation, perseverance, and willingness to be an agent of change. -/- Conclusion: This study found that MacIntyre’s virtue ethics theory provided a useful theoretical lens for understanding the principles that create, maintain and sustain CBE practice. (shrink)

In corporate social responsibility reporting, companies are expected to fully disclose the negative social and environmental impacts of their activities. This study investigates how Chinese companies respond to this challenge by analyzing the representations of occupational fatalities and injuries in 92 CSR reports from 37 Chinese Fortune 500 companies. A move-step analysis was performed on one part of the CSR report, which is the section providing information on occupational incidents. It was found that the negative information was typically disclosed (...) via four rhetorical moves, which are ‘preparing the reader’, ‘delivering the bad news’, ‘mitigating the bad news’ and ‘reassuring the reader’. Communicating bad news through the four moves helps manage the reader’s perception of the reporting company and its CSR performance. The study calls for greater attention to the impression-managing aspects of companies’ self-disclosure of organizational bad news. (shrink)

This study examines how Caterpillar Brasil Limitada, located in the city of Piracicaba, Brazil, expanded its concept of social responsibility over a 30-year period. It first provides a contextual overview of Piracicaba within the agro-industrialized interior region of São Paulo State. It then traces the history of the firm from its initial installation in the city. While Caterpillar maintained a distant relationship with the Piracicaba community for many years, it later realized the importance of becoming involved in city development. The (...) community-based effort led by Caterpillar to elaborate and carry out a sustainable development plan for the city is a notable example of how a firm can encourage civil participation and offer strategic planning know-how to civil-society organizations. Finally, the study analyses some of the problems Caterpillar encountered and stresses the importance of developing open democratic channels and continued civil participation in joint partnerships between business and civil society. (shrink)

How may Greimassian narrative semiotics join forces with feminist inquiry? This essay begins with an analysis of a cake recipe from Alasdair MacIntyre’s.

A British coffee chain’s fundraising practices constitute a background for this study to examine ideological discourses behind British charitable giving. The charity executes projects in coffee growing communities by providing education for children in disadvantaged neighbourhoods. The study takes a critical stance from a discursive paradigmatic perspective to analyse visual contents used by the charity. The applied visual critical discourse analysis was inspired by Barthes’ semiotic theory. Findings suggest that the adverts’ interpretative repertoires can serve ideologies that sustain the donors’ (...) social-cultural dominance over the recipients by justifying group-based social hierarchies. The chains of signifiers do not question the spectators’ moral position but rationalise status quo and maintain undisturbed consumption. Findings suggest the possibility that the discourses of prosocial behaviour incited under consuming conditions do not challenge but may even justify global inequality. This finding presents challenges facing charitable organisations balancing their work within wider commercial and cultural contexts. (shrink)

A new semiotic model for the generation of musical texts is introduced in this article. The idea of a generative grammar is here understood in the sense of the generative trajectory, a model elaborated by A. J. Greimas. Four levels are chosen from his trajectory for the study of musical texts, namely, those of isotopies, spatial, temporal and actorial categories, modalities and semes or figures.As an illustration, the G minor Ballade by Fr. Chopin has been examined through all these levels. (...) The most formalized aspect of the analysis is constituted by what has been called a modal grammar of the piece (the term modality understood here in its philosophico-linguistic sense). The analysis tries to show how the musical form emerges from its inner processual traits, kinetic, epistemic and other aspects of a modal nature. It thus approaches for instance the problem of segmentation from the processual and dynamic nature of musical works. Moreover, the analysis is also an attempt to study the narrativity in music, since the narrative content of a piece like Chopin's G minor Ballade is clearly seen as the result of its modal processes. (shrink)

The United Nations Global Compact (UNGC) was created in 2000 to leverage UN prestige and induce corporations to embrace 10 principles incorporating values of environmental sustainability, protection of human rights, fair treatment of workers, and elimination of bribery and corruption. We review and analyze the GC’s activities and impact in enhancing corporate social responsibility since inception. First, we propose an analytical framework which allows us to assess the qualities of the UNGC and its principles in the context of external (...) and internal elements that influence code effectiveness and implementation. Second, we analyze UNGC performance in encouraging companies to become signatory members and bring about demonstrable change in corporate CSR-sustainability activities. In its 10-year report, UNGC has proclaimed growth in both membership and program activity. However, all credible and publicly available data and documentation conclusively demonstrate that the UNGC has failed to induce its signatory companies to enhance their CSR efforts and integrate the 10 principles in their policies and operations. The result has been a loss of public trust and support of UNGC from important constituencies among civil society organizations, and those individuals and groups adversely impacted by corporate activities and resultant negative externalities. This diminished credibility has also made UNGC largely dependent on the corporate sector for its very survival. We conclude that this dependence has in turn impaired and would continue to hinder UNGC’s ability to fulfill its mission. Such an outcome raises serious questions as to the viability, usefulness, and continued existence of UNGC. (shrink)

The term corporate social responsibility is often used in the boardroom, classroom, and political platform, but what does it really mean? Do corporations have ethical or philanthropic duties beyond their obligations to comply with the law? How does CSR relate to business ethics, stakeholder management, sustainability, and corporate citizenship? Mark Schwartz provides a concise, cutting-edge introduction to the topic, analyzing many case studies with the help of his innovative “Three Domain Approach” to CSR. _Corporate Social Responsibility_ also provides a (...) chronology of landmark contributions to the concept of CSR and includes CSR resources on organizations, global codes and criteria, corporate CSR reports, and websites and blogs. It is an invaluable resource for students, instructors, and business leaders looking to master the basics of CSR. (shrink)

As past research has identified frontline employees as the primary communicators of a company’s CSR, this paper reports on a large-scale quasi-field experiment aimed at gaining a deeper understanding of the levers of successful in-store, point-of-sale, CSR communication. In cooperation with a large international retailer, the authors analyzed the effects of varying in-store CSR communication strategies in 48 unique stores, combining data from a customer survey, company records of customers’ real visits and purchases, and interviews with store managers. Taking (...) into account the nested structure of the data, the authors reveal that CSR-related training of frontline employees bestows its favorable effect on customers and customer behavior only if it is accompanied by the store managers’ personal support for CSR. (shrink)

. This paper aims to highlight some peculiarities of the semiotic square, whose creation is due in particular to Greimas’ works. The starting point is the semiotic notion of complex term, which I regard as one of the main differences between Greimas’ square and Blanché’s hexagon. The remarks on the complex terms make room for a historical survey in Aristotle’s texts, where one can find the philosophical roots of the idea of middle term between two contraries and its relation to (...) notions such as difference, position and motion. In the Stagirite’s non-logical works, the theory of the intermediate, or middle term, represents an important link between opposition issues and ethics: this becomes a privileged perspective from which to reconsider the semiotic use of the square, i.e., its inclusion in the semio-narrative structures articulating the sense of texts. (shrink)

The objective of Working Group 4 of the COST Action NET4Age-Friendly is to examine existing policies, advocacy, and funding opportunities and to build up relations with policy makers and funding organisations. Also, to synthesize and improve existing knowledge and models to develop from effective business and evaluation models, as well as to guarantee quality and education, proper dissemination and ensure the future of the Action. The Working Group further aims to enable capacity building to improve interdisciplinary participation, to promote knowledge (...) exchange and to foster a cross-European interdisciplinary research capacity, to improve cooperation and co-creation with cross-sectors stakeholders and to introduce and educate students SHAFE implementation and sustainability. To enable the achievement of the objectives of Working Group 4, the Leader of the Working Group, the Chair and Vice-Chair, in close cooperation with the Science Communication Coordinator, developed a template to map the current state of SHAFE policies, funding opportunities and networking in the COST member countries of the Action. On invitation, the Working Group lead received contributions from 37 countries, in a total of 85 Action members. The contributions provide an overview of the diversity of SHAFE policies and opportunities in Europe and beyond. These were not edited or revised and are a result of the main areas of expertise and knowledge of the contributors; thus, gaps in areas or content are possible and these shall be further explored in the following works and reports of this WG. But this preliminary mapping is of huge importance to proceed with the WG activities. In the following chapters, an introduction on the need of SHAFE policies is presented, followed by a summary of the main approaches to be pursued for the next period of work. The deliverable finishes with the opportunities of capacity building, networking and funding that will be relevant to undertake within the frame of Working Group 4 and the total COST Action. The total of country contributions is presented in the annex of this deliverable. (shrink)

How is time framed in corporate social responsibility (CSR) talk? The literature mostly fails to analyze how multiple CSR activities are framed from a temporal perspective. Moreover, those researchers who undertake temporal framing tend to overlook the role of home-country cultural characteristics. Using a mixed-method analysis of 2,720 CSR reports from developing country companies, we show that CSR talk is mostly framed in the future tense when firms communicate complex human rights issues such as slavery or child labor, while (...) the past and present tenses are more frequent when they report on philanthropy and other cause-related activities. We find that these effects are stronger when firms are from countries characterized by greater uncertainty avoidance. We contribute to the CSR communication literature by showing that temporal references in CSR talk tend to differ, depending on the company-level control of CSR activities, and by highlighting uncertainty avoidance’s role as a boundary condition for aspirational talk’s performativity. (shrink)