Abstract
<bold xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">Research problem:</b> Leaders’ messages in corporate social responsibility (CSR) reports provide information about corporate citizenship and play an integral role in realizing communicative goals and influencing stakeholders’ perceptions. However, the linguistic features of such messages are largely underexplored. <bold xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">Research questions:</b> 1. Do Chinese and American CSR reports vary in terms of their linguistic features to the degree that necessitates further exploration? 2. What are the key differing features, and what can we learn about business communication and business culture from those differences? 3. What implications do these differences have for business communication at the multinational level? <bold xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">Literature review:</b> Although some linguists have analyzed CSR reports as a genre, few prior studies have paid attention to various grammatical features of CSR reports at the lexical level, and the special context of emerging economies has also been understudied. In particular, the academic attention to leaders’ messages in such reports is scant. <bold xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">Methodology:</b> In our study, a comparative analytical framework focusing on lexico-grammatical features, namely, Biber's multidimensional analysis, has been adopted to compare the language used in leaders’ messages in the CSR reports issued by Chinese and American businesses on the 2022 Fortune Global 500 list. <bold xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">Results:</b> In comparison to the leaders’ messages created by American companies, those created by Chinese companies are significantly more informationally dense, more narrative, less situationally dependent, less explicit, and display significantly fewer features of strict time-constrained informational elaboration. First-person pronouns, the present tense versus the past tense, nominalizations, adverbs, infinitives, modal verbs, and demonstratives are found to be the major language elements that characterize these register discrepancies. <bold xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">Conclusion:</b> This study adds to the body of knowledge on business communication by utilizing multidimensional analysis to offer a systematic understanding of leaders’ messages through a quantitative lens. It also presents practical implications for various readers after discussing some elements that potentially reflect unconscious culture-specific business communication choices.