Legitimating Negative Aspects in Corporate Social Responsibility Reporting: Evidence From China

Yuting Lin

doi:10.1109/tpc.2019.2913917

IEEE Transactions on Professional Communication Sep 2019

Legitimating Negative Aspects in Corporate Social Responsibility Reporting: Evidence From China

Yuting Lin Shenzhen University

Abstract

Research problem: This study investigates the way in which large Chinese firms communicated occupational fatalities in corporate social responsibility (CSR) reports. Research questions:1. Did the sample firms disclose information about workplace fatalities in their CSR reports? 2. What communicative strategies were used in the disclosure for the purpose of self-legitimation? 3. How were these strategies manifested linguistically and rhetorically? Literature review: The study is based on legitimacy theory, which suggests that when reporting bad news, firms may use communicative strategies to maintain or restore organizational legitimacy. Previous studies of negative CSR disclosures focus more on information selection and omission than on information presentation. A lack of consideration of actual organizational performance in some studies also makes it less feasible to account for strategies that firms use to misrepresent reality. Methodology: The study compared CSR reports issued by Fortune 500 Chinese firms with the firms' reports of fatal occupational incidents to see whether the incidents were reported faithfully. An integrated analytical framework of legitimation strategies, developed from previous studies of legitimation in organizational communication, was applied to the analysis. Results and conclusions: Most firms disclosed their fatality incidents. Legitimation strategies-in particular, positive performance evaluations and corrective actions-were used by the firms to de-emphasize or minimize the bad news. This study calls for greater attention from CSR monitors and professionals to information presentation as an important indicator of report quality. The findings are limited to one type of CSR disclosure and to the firms that were examined.

Journal: IEEE Transactions on Professional Communication
Published: 2019-09-01
DOI: 10.1109/tpc.2019.2913917
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Open Access: Closed
Topics: professional writing book reviews
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Legitimating Negative Aspects in Corporate Social Responsibility Reporting: Evidence From China

Abstract

Citation Context

Cited by in this index (1)

References (41) · 3 in this index

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