IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04429908.html
   My bibliography  Save this paper

Societal reporting: discursive practices and legitimization processes
[Informes sociales : prácticas discursivas y procesos de legitimación]

Author

Listed:
  • Manal Wehbi Sleiman

    (ETHOS - Ethique, Technologies, Humains, Organisations, Société - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], UEVE - Université d'Évry-Val-d'Essonne)

  • Adel Aloui

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie)

  • Khaled Saadaoui

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie)

Abstract

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.

Suggested Citation

  • Manal Wehbi Sleiman & Adel Aloui & Khaled Saadaoui, 2023. "Societal reporting: discursive practices and legitimization processes [Informes sociales : prácticas discursivas y procesos de legitimación]," Post-Print hal-04429908, HAL.
    • Handle: RePEc:hal:journl:hal-04429908
    DOI: 10.3917/resg.154.0207
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04429908. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.