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2023
- handle: 10670/1.yncx3u
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legitimacy/legitimation discursive analysis speech act theory SD/CSR reports discourse legitimacy/legitimation discursive analysis speech act theory SD/CSR reports discourseSujets proches
Companies Partnership--Law and legislation Businesses Firms Companies Enterprises Business organizations Organizations, BusinessCiter ce document
Manal Wehbi Sleiman et al., « Societal reporting: discursive practices and legitimization processes », Recherches en Sciences de Gestion, ID : 10670/1.yncx3u
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This research focuses on the CSR communication of companies and more particularly on the discourse they use in the context of their voluntary societal reporting. It proposes to study the way companies shape their CSR narratives to increase their potential for legitimization. Based on speech act theory (Austin, 1970 ; Searle, 1972), we examine Sanofi’s CSR/SD reports between 2004 and 2021 by adopting a dual static and longitudinal analysis to shed light on the discursive process used by companies in their quest for legitimacy. The results highlight two potential discursive levers, namely legitimization by enunciation and testimony and legitimization by action. They also underline the importance that companies nowadays give significance to societal reporting as a communication tool allowing to value the triple performance of the company and to establish and/or reinforce its legitimacy.