Understanding Communication of Sustainability Reporting: Application of Symbolic Convergence Theory (SCT)

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 (Q J Speech 58(4):396–407, 1972) SCT framework to study the rhetorical situation and how corporate sustainability reporting (CSR) messages can be communicated to the audience (public). 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

Companies’ accountability in sustainability: A comparative analysis of SDGs in five countries

As global environmental, health, and humanitarian problems increase, leaders are working hard to tackle these risks. As Sustainable Development Goals (SDGs) expire, companies have their own role to play in economic and social development. In fact, companies have connected SDGs to their own business initiatives. To support this trend, the Organization for Economic Co-ordination and Development (OECD) has recently developed a set of guidelines for the private sector to initiate responsible business practices. Globally, the trend points to businesses being more responsible and putting more emphasis on sustainability. The ethical motivation to engage in sustainable practices varies. When companies integrate sustainability into their business, the management of these initiatives needs to be integrated as well. Certain tools exist for companies to help support the internal management of sustainability, such as the Global Reporting Initiative (GRI). However, there is little research on how companies formulate their SDG goals and objectives, set priorities, and measure the impact of these initiatives. Doing so would increase their transparency and help convey meaningful information to their stakeholders. This research focuses on how companies from five different countries integrate SDGs into their business activities. Each of these countries face different, as well as similar types of sustainability challenges. The five countries that have been included in this research project are: Thailand, the United Arab Emirates, Qatar, Australia, and Malaysia. The research finds that the private sector lacks strategy when they plan for integrating sustainability