企业ESG话语的跨文化研究：跨文化差异与责任表达、语言资源与跨文化比较、制度语境与合法性建构、跨文化传播与意义转换

Environmental, social, and governance (ESG) reporting has evolved from a niche practice to a mainstream business priority across the globe. As companies integrate ESG considerations into corporate strategy and disclosure, cultural factors play a significant role in shaping how sustainability commitments are perceived and implemented. National values, norms, and management practices influence corporate sustainability behavior for example, whether firms view ESG initiatives as ethical imperatives, compliance exercises, or strategic opportunities. This research examines the intersection of ESG reporting and cultural dimensions, focusing on how Hofstede s cultural dimensions (e.g. power distance, individualism vs. collectivism, uncertainty avoidance, etc.) impacts corporate transparency and sustainability practices. In an increasingly regulated ESG landscape, understanding cross-cultural differences is essential for enterprises operating in international environment to meet stakeholder demands and avoid greenwashing or miscommunication. The paper is devoted to the key ESG frameworks and regulations, identifies current sustainability reporting trends, and analyze how cultural dimensions influence ESG disclosure, culminating in conclusions and practical recommendations for organizations and policymakers.

This study explores the global dissemination and impact of ESG (Environmental, Social, and Governance) from a cross-cultural perspective. By comparing practices and feedback across different cultural backgrounds, the study reveals the similarities and differences in ESG concepts among various countries and regions. It finds that cultural factors significantly influence the implementation and acceptance of ESG, with diverse attitudes and behaviors towards ESG across cultures. The dissemination of ESG is constrained by cultural differences, leading to varying degrees of emphasis and methods in ESG practices, which in turn produce different impacts and outcomes. This research delves into the mechanisms and pathways of ESG dissemination in a cross-cultural context, providing crucial references for multinational enterprises in formulating ESG strategies and policies. By analyzing and comparing ESG practices and effects across different cultural backgrounds, the study offers new insights and methods for promoting the global dissemination and implementation of ESG principles.

As a bridge connecting Mainland China with international capital markets, Hong Kong's evolution of ESG disclosure standards exhibits distinct local characteristics. Starting from Hong Kong's strategic positioning as a super-connector and super value-adder, this paper reviews the development of Hong Kong's ESG standards—from voluntary disclosure to comprehensive alignment with the International Sustainability Standards Board (ISSB) standards and phased mandatory disclosure. It analyzes the key differences between Hong Kong's framework and the Global Reporting Initiative (GRI), the EU's Corporate Sustainability Reporting Directive (CSRD), and Mainland China's standards, as well as the impact on cross-border enterprises. The study finds that Hong Kong has made significant progress in both institutional and regulatory aspects of ESG disclosure, with the ESG report publication rate increasing annually. Standardized ESG disclosure has contributed to the healthy development of Hong Kong's financial market. However, there remains considerable room for improvement in enhancing the completeness of disclosed information, mitigating greenwashing risks, and reducing compliance costs. Future optimization may focus on refining the standard system, promoting third-party assurance, and strengthening regulatory coordination.

This study develops a Pension Fund Disclosure Quality Index (PFDQI) to evaluate the ESG disclosure quality of three major East Asian public pension funds—China’s National Council for Social Security Fund (NCSSF), South Korea’s National Pension Service (NPS), and Japan’s Government Pension Investment Fund (GPIF)—over the period 2020–2025. By using content analysis and sigma-convergence analysis, the study examines both cross-national differences and dynamic changes in disclosure quality. The results indicate that ESG disclosure quality improved consistently across all three pension funds during the study period. GPIF maintained the highest disclosure quality, NPS demonstrated steady progress, and NCSSF exhibited a significant catch-up effect. It is also reflected that climate disclosure and credibility emerged as the weakest dimensions across the three institutions. The findings further reveal a gradual convergence trend in ESG disclosure quality, although substantial institutional differences remain. As a result, this study contributes to the sustainable finance literature by providing a pension fund–specific ESG disclosure assessment framework and new comparative evidence from East Asia.

PurposeThis study aims to explore whether corporate governance mechanisms affect environmental, social and governance (ESG) disclosure by firms across countries. It investigates whether board cultural diversity affects ESG disclosure.Design/methodology/approachThe proposed methodology draws on multidimensional scaling as a multivariate assessment tool to evaluate and prioritize the effect of corporate governance on environmental, social and governance disclosure. This study uses a cross-country sample of 672 listed firms located in 40 countries for the period between 2014 and 2022. We used a panel regression to test the hypotheses. Moreover, we conducted a two-stage least squares regression analysis as an additional robustness check.FindingsThe results show that companies can have high-quality ESG disclosure when they have good corporate governance. Interestingly, this study found that board composition and some criteria of corporate social responsibility (CSR) positively affect ESG disclosure for firms.Originality/valueThis study adds to the existing body of accounting knowledge in several dimensions. Indeed, to the best of our knowledge, this is one of the few studies that investigate the effect of corporate governance on the environmental, social and governance disclosure of firms across 40 countries. This study also has important implications for the board of directors’ characteristics and CSR, which strive to improve the index of ESG disclosure.

The purpose of this study is to reorient scholarly attention from regulatory ESG disclosure to voluntary disclosure practices through shareholder letters, which are directly written by corporate leaders without predetermined reporting templates. Specifically, this study investigates how institutional pressures (i.e. coercive, normative and mimetic pressures) lead European firms to report similar ESG topics in shareholder letters. This work seeks to inform managers and policymakers on how to strategically navigate the institutional pressures in voluntary ESG topic disclosure. We build our approach on neo-institutional theory, underlining the role of institutional pressures in shaping voluntary ESG disclosure. We use a cross-sectional research design based on 156 shareholder letters from firms listed on the STOXX Europe 600 Index in the 2022 financial year. Our methodology comprises the use of Discourse Network Analysis (DNA), to map similarities in the disclosure of ESG-related information between firms, and the use of Multiple Regression Quadratic Assignment Procedure (MR-QAP), to test for the extent to which firms are similar along the three institutional pressures: coercive indicated by membership in the European Union, normative measured by cultural cluster from the GLOBE Project classification, and mimetic represented by sector affiliation. Our findings reveal that only normative isomorphism, operationalised through cultural cluster membership, is significantly associated with the level of similarity in ESG disclosure. Contrary to theoretical expectations, neither coercive pressure from EU regulatory frameworks nor mimetic pressure from sector affiliation demonstrates statistically significant associations with voluntary ESG disclosure patterns. These findings suggest that when firms have greater narrative freedom in disclosure, cultural values are more strongly associated with ESG communication strategies than regulatory requirements or industry-based imitation. This research contributes to the existing literature by focussing on an unexamined voluntary disclosure practice on ESG, such as shareholder letters. By employing a relational approach, our work provides new insights into how coercive, normative, and mimetic pressures can facilitate reporting similar ESG activities between European firms.

New energy vehicle enterprises have developed rapidly and their buildings of CSR images are in the spotlight. Tesla Incorporation (Tesla) in the United States and BYD Company Limited (BYD) in China are the top two worldwide electric car sellers, and their image constructions have attracted much attention. This paper adopts the corpus-based critical discourse analysis research method to analyse these two giant enterprises’ Corporate Social Responsibility Reports (CSR Reports) from 2018 to 2021 to examine how they construct their CSR images through the use of different linguistic features. It also discusses the influencing factors underlying them. This study finds that due to the differences in culture, tradition, and economy. BYD has created a pragmatic, innovative, management-oriented, law-abiding, people-centred, environmentally friendly and national-belonging CSR image, while Tesla has created an international CSR image that is confident, strong, powerful, product-oriented and highly skilled. It is hoped that this study may deepen the understanding of new energy vehicles' CSR images and offer some CSR image-building advice for other companies.

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In Asia, societies have a long history of cultural and religious giving. The idea of businesses giving back to the communities in which they operate is also age old. In many of the countries studied, an alternative discourse encompassing culture, traditional values, and politics provides a socio-economic context and a national backdrop for CSR action. Based on 10 country studies, key elements that define the practice of CSR in Asian companies are cultural influences, classical philanthropy, state capacity, participation in global supply chains, and home-grown corporate misdemeanors. Culture matters to how societies approach CSR. There are important cultural influences on ideas of obligation and responsibility that are significant in the Asian context, and this is where the Asian discourse on CSR diverges from that in the West.

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Recent studies have articulated the dearth of cross-country investigation of corporate social responsibility (CSR) disclosure behaviours in the broader CSR discourse. The impacts of national institutional frameworks on CSR disclosure behaviours also remain under-researched. Consequently, this study examines the impact of legal origin and culture on CSR disclosures by large banks in fourteen Western European countries. The study is based on the CSR disclosure and other firm-specific information in the sustainability and annual reports for 2005 and 2008 of the companies in the sample and uses multiple regression analysis. It finds that country’s legal origin and cultural dimension affect disclosure behaviours of banks. Surprisingly, banks in civil law origin countries make more employee and shareholders social disclosures than banks in both common law and Scandinavian countries. Banks in high-uncertainty avoidance cultures make more social disclosures than banks in low-uncertainty avoidance cultures, but no relationship is found between CSR disclosure and individualism/collectivism cultural dimensions. The study finds support for institutional theory and highlights the importance of cross-country studies in expanding the current CSR dialogue.

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This study examines the role of national culture in shaping corporate social responsibility (CSR) practices and how CSR is valued by investors. In a multilevel study of 4998 firms across 34 nations, we find that firms in performance-based culture (PBC) are more likely to engage in explicit CSR activities, but performance-driven investors view such an effort as a drag on shareholder returns in PBC-oriented societies, resulting in lower valuation. In contrast, firms in socially supportive culture (SSC) tend to invest less in explicit CSR activities, but such an investment is viewed favorably by social-minded investors in SSC-oriented societies, and thus pays, financially. By investigating both the antecedents and consequences of CSR in an integrated framework, we discover a compelling story that, in PBC-oriented societies, explicit CSR is a must , which is not valued by investors, whereas in SSC-oriented societies, explicit CSR is a plus , which the market rewards substantially.

   The article presents the findings of the study of the genre and rhetorical structure of corporate social responsibility (CSR) discourse, based on the Barclays Sustainability and Corporate Responsibility Report 2024. The research is conducted using a combination of move analysis method based on the Swales-Bhatia model and the Yu & Bondi typology with K. Hyland’s model of metadiscourse.    The aim of the study  is to identify the universal and culture-specific strategies employed by the corporation to legitimize its activities and construct its identity.    As a result of the analysis, a typical rhetorical sequence of Barclays’ CSR discourse was reconstructed, including five key moves: presenting corporate identity and values, presenting achievements, appealing to international norms and standards, mentioning stakeholders and partnerships, and declaring future strategies and commitments. Quantitative analysis revealed the dominance of moves related to presenting results (30 %) and declaring future strategies (30 %). A comparison with the cross-cultural study by Yu I. Bondi revealed both common genre conventions (an emphasis on performance and standards) and the specificity of Barclays’ English-language discourse, characterized by a rationalized style, a focus on quantitative indicators, and a minimization of narrative and missionary strategies compared to Chinese and Italian traditions. Metadiscourse analysis confirmed that Barclays employs a complex of interactive (transitions, frame markers, evidentials) and interactional (hedges, boosters, attitude markers) resources to structure the text, express the author’s stance, and engage the reader. It is concluded that the CSR report serves a triple function: reporting, legitimation, and strategic representation, shaping the corporation’s image as a responsible participant in the global sustainable development agenda. This work contributes to the study of the generic functioning of CSR discourse and the corporate rhetoric of sustainable development. The obtained data allow the CSR report genre to be interpreted as a hybrid formation combining features of reporting and public rhetoric. The identified strategies can be used in practice for the critical analysis of corporate messages, for preparing more effective reports, and as a model for comparative studies aimed at identifying cultural and institutional variability in the global discourse of sustainable development.

This study investigates the influence of national culture on corporate social responsibility (CSR) practices across countries from a stakeholder perspective. Building on the national culture literature, we develop a theoretical framework in which cultural values influence CSR by shaping stakeholders' expectations regarding CSR. We focus on four core cultural dimensions: power distance, individualism, masculinity, and uncertainty avoidance, and hypothesize that the first three are negatively associated with CSR, whereas uncertainty avoidance is positively related to CSR. Furthermore, we examine the moderate role of economic development, suggesting that it amplifies the effects of cultural dimensions on CSR. Employing a longitudinal dataset comprising 11,166 companies from 63 countries over an 11‐year period, our findings provide robust empirical support for these arguments and offer new insights into how culture and economic context jointly shape CSR practices globally.

Objective: this study seeks to analyze the relationships between dimensions of national culture and corporate social responsibility (CSR) practices in automotive dealerships. Theoretical framework: the theoretical bases used correspond to the contents of CSR and Hofstede’s cultural dimensions. Method: a survey-type quantitative study design was employed and classified as field research; 108 questionnaires were applied, and 43 were answered by managers and 65 by employees of seven organizations in Rio Grande do Sul State. The answers were validated using structural equations. Results and conclusion: our findings showed a positive relationship between long-term orientation and CSR practices; a negative relationship between masculinity, power distance, and uncertainty avoidance and CSR practices was also observed. Hence, the dimension of national culture, long-term orientation, and uncertainty avoidance were positively associated with CSR practices. Research implications: the implication is in implementing CSR practices and their relationship with the cultural dimensions, seeking to encourage management procedures in automotive dealerships, serving as support for decision making. Thus, this study contributes to expanding knowledge about the subject studied. Originality/value: The study’s originality lies in analyzing the relationships between the dimensions of national culture and CSR practices in automotive dealerships. Furthermore, it provides subsidies for understanding how organizations behave from changes in the environment and understanding concepts about ethics and corporate responsibility involving CSR practices and national culture.

This study presents a Systematic Literature Review (SLR) examining the interplay between culture and governance in shaping Environmental, Social, and Governance (ESG) practices across corporate, community, and societal contexts. Bases on PRISMA reporting flow, total of 41 relevant articles published between 2015–2025 were synthesized to map how cultural values function as informal governance that moderates, mediates, or reinforces sustainability implementation and performance. The review identifies five primary cultural influence pathways: board and organizational culture, national traditions and collective values, innovation and digital culture, local wisdom and social capital, as well as investor perception shaped by cultural context. These mechanisms significantly impact ESG disclosure quality, long-term decision-making, stakeholder legitimacy, and environmental innovation, although the effects vary across institutional settings. The findings reveal research gaps related to fragmented scholarly approaches, inconsistent outcomes on cultural diversity, and the absence of multi-level integrated models. This study highlights culture as a foundational mechanism in sustainability governance beyond regulatory compliance and encourages future studies to develop longitudinal, mixed-method, and cross-country comparative frameworks.

This study investigates the relationship between climate change disclosure and institutional investors. A particular focus of the present study is the question of if and how the relationship is affected by the Principles for Responsible Investment (PRI). A relevant context to the question is shareholder engagement, where institutional investors' legitimacy affects the outcomes. Thus, this study examines Japan, where shareholder engagement is the main pathway for institutional investors to convey their ESG‐related influence to investee companies. Using the stakeholder salience theory as a theoretical framework, the empirical results of analyzing 17,604 firm‐year eXtensible Business Reporting Language (XBRL) documents of listed Japanese companies provide evidence for the following. First, institutional stakeholders' holding ratio has positively influenced corporate climate change disclosure (power). Second, the positive influence of institutional investors is more significant when PRI‐signed institutional investors are present (legitimacy). Third, the aforementioned relations gained statistical significance gradually during the analysis period (urgency). Fundamentally, this study shows that the stakeholder salience theory contributes to a deeper understanding of the relationship.

This study aims to examine how Fijian firms navigate the intersection of global environment, social and governance (ESG) mandates and local institutional constraints. It investigates technology adoption as a symbolic resource rather than a neutral enabler of transparency in small island developing states (SIDS). Adopting an interpretive research paradigm and a managerial sensemaking lens, this research utilises a qualitative multi-case study design. Data was gathered through semi-structured, in-depth interviews with senior executives from firms listed on the South Pacific Stock Exchange (SPX) and a critical review of corporate disclosures. The results reveal a front-stage and back-stage dichotomy where firms utilise digital infrastructures as a technological veil. In Fiji’s low-enforcement environment, imported coercive pressures from global bodies like the International Sustainability Standards Board (ISSB) drive a legitimacy-first pathway. This leads to digital decoupling, where impressive digital outputs mask manual and resource-constrained operational realities. Furthermore, the study distinguishes between deceptive greenwashing and pragmatic scaling, a sensemaking strategy used to bridge the gap between global expectations and local expertise gaps. This research extends institutional theory to examine the digital-substantive gap in emerging economies. By introducing digital decoupling, it offers a framework for understanding how technology facilitates symbolic compliance in SIDS, providing insights for regulators at the Reserve Bank of Fiji (RBF) and SPX to move beyond digital facades towards substantive accountability.

ESG disclosure among basic materials firms in the ASEAN-5 countries remains uneven, with notable implementation gaps. Drawing on legitimacy and institutional theories, this study employs moderated regression analysis on 185 firms from a population of 2.110 during 2019–2023 to identify key determinants of ESG reporting. Results reveal that carbon emission intensity and product disclosure. Results show that higher carbon emission intensity leads to greater ESG disclosure, suggesting firms seek legitimacy by providing extensive ESG information despite higher emissions. Firms with more diversified products also exhibit higher ESG disclosure, as complexity requires transparency to manage environmental and social risks. Contrary to expectations, business environmental uncertainty does not significantly influence ESG disclosure, supporting contingency theory’s view that no single strategy fits all firms in navigating uncertainty. Geographic location negatively affects ESG disclosure, highlighting resource constraints and underdeveloped ESG infrastructure, particularly in Indonesia. Gender diversity significantly moderates the effects of environmental uncertainty and geographic location, strengthening their impact on ESG disclosure. However, its interaction with carbon emission intensity and product diversification is not significant. These findings deepen understanding of the institutional and legitimacy factors influencing ESG disclosure in emerging markets.

This study addresses the issue of theoretical inconsistency and the prevalence of greenwashing practices in ESG reporting, where the application of signalling theory and legitimacy theory often overlaps without clear underlying assumptions. The aim of this study is to deconstruct the theoretical foundations of ESG reporting to understand how the literature positions, tests, and addresses these two theories. Using a Systematic Literature Review (SLR) method on 20 articles from reputable journals (2020–2026), this study analyses the literature through three dimensions: theoretical position, empirical findings, and stance towards the theories. The results indicate a dominance of complementary positions (95%), yet these are superficial as they fail to reconcile conflicting assumptions. Empirical findings are fragmented between the function of reports as effective signals (35%) and defensive shields (35%), with the majority of studies emphasising the role of contextual factors. This study deconstructs the signal-shield dichotomy and proposes a spectrum model of corporate communication strategies as a more nuanced conceptual alternative. The implications of the research suggest that signal theory needs to accommodate the costs of legitimacy, whilst legitimacy theory must allow for managerial agency. Further research is recommended to empirically test the spectrum model across various institutional contexts.

Purpose: This study aims to conduct a comparative and theoretically informed examination of environmental, social and governance (ESG) practices within Brazilian banking institutions, based on the Integrated Reports (IR) of Itaú Unibanco, Caixa Econômica Federal, Santander Brasil and Banco do Brasil, all participants in the IIRC Pilot Project. The objective is to critically assess the extent to which these organizations internalize ESG principles in their reporting structures and how such practices reflect broader institutional dynamics in the financial sector.  Methodology: A qualitative, documentary research design was employed, drawing upon Integrated Reports and supplementary information issued by ESG rating agencies. The analytical framework was grounded in Neo-Institutional Theory, focusing specifically on the mechanisms of coercive, normative and mimetic isomorphism that shape organizational behavior. Systematic content analysis was conducted using Atlas.ti, enabling codification of ESG subdimensions and cross-case analytical triangulation.  Findings: The empirical evidence indicates that the banks disclose a variety of ESG-related initiatives, including natural resource management, greenhouse gas emission reduction, diversity and inclusion programs, financial education and robust governance structures. However, despite these disclosures, the findings demonstrate that the adoption of Integrated Reporting is predominantly driven by legitimacy-seeking behavior and reputational considerations. The limited presentation of measurable ESG indicators and methodological transparency suggests that IR functions more as a symbolic artifact than as a mechanism for internal efficiency enhancement or deep organizational transformation.  Conclusions: The study concludes that ESG practices in Brazilian banks are significantly shaped by institutional pressures and can be interpreted, through the lens of Neo-Institutional Theory, as organizational responses to isomorphic forces. The institutionalization of Integrated Reporting in the sector reflects a process of symbolic compliance aimed at reinforcing legitimacy before stakeholders rather than substantive alignment between sustainability discourse and operational practice. These findings contribute to the literature by elucidating the nature of IR adoption in emerging markets and demonstrating its predominantly ceremonial function within the Brazilian banking field.

This article explores how ESG reporting practices evolve in high‐risk, low‐institutional contexts by examining Ukrainian agricultural enterprises operating under conditions of war, economic instability, and EU integration pressures. Drawing on semi‐structured interviews, we show that, unlike highly institutionalized ESG models in the Global West, Ukrainian agricultural companies adopt pragmatic, survival‐oriented approaches to sustainability. ESG engagement centers on business continuity and community support—balancing moral imperatives with operational needs. A low level of institutionalization fosters authenticity and reduces greenwashing risk, yet widespread skepticism persists regarding the feasibility of reporting without clear financial incentives. These findings challenge the assumptions of global ESG frameworks and highlight the need to reorient standards toward financial materiality in crisis economies. We propose an adaptive ESG reporting model that reduces compliance burdens for SMEs and outline policy measures—including advisory services, simplified procedures, financial incentives, and targeted education—to facilitate context‐sensitive ESG integration.

Purpose – This paper aims to critically analyse the provisions of legitimacy theory and assess its relevance in the context of transitioning from voluntary sustainability disclosure to mandatory reporting under defined international and European standards. Design/methodology/approach – The research employs a theoretical analysis of legitimacy theory concepts and their application to sustainability reporting practices. The study examines the implications of the adoption of European Sustainability Reporting Standards (ESRS) and International Financial Reporting Standards (IFRS S1, S2) for organizations’ legitimation strategies. The methodological basis of the study is a dialectical approach and a systematic method of studying the issues of additional disclosure of sustainability-related information. The study uses the method of analytical research and generalisation of the content of scientific publications in the field of legitimacy theory, sustainability reporting and related areas (stakeholder theory, institutional theory). Such interdependent methods of cognition as analysis and synthesis, combined with logical analysis, are used to critically examine the provisions of the legitimacy theory, highlight its problematic aspects and relevance in the context of changing regulatory environment. Findings – The research confirms that legitimacy theory remains a relevant analytical framework for explaining sustainability disclosure practices despite the shift to mandatory reporting. The standardization of sustainability reporting formalizes societal expectations regarding ESG transparency and significantly enhances the importance of such reporting as a tool for ensuring business legitimacy. However, legitimacy theory has certain limitations in the new regulatory paradigm, including insufficient attention to internal organizational processes necessary for compliance with new standards. Practical implications – Companies use public disclosure of sustainability-related information in annual or other publicly available reports (such as sustainability reports) as a tool of legitimation in order to gain, maintain, or repair their legitimacy. Changes in social expectations and regulatory environment in which companies operate necessitate a review of legitimation strategies. This involves a shift from the symbolic strategies that have been widely used to substantive strategies that provide for changes in companies’ actual operating policies and increase their contribution to the achievement of sustainable development goals. Ukrainian companies preparing for mandatory sustainability reporting would benefit from an understanding of the theoretical underpinnings of such disclosure in order to develop effective legitimisation methods. Originality/value – The paper provides a unique perspective on the application of legitimacy theory in the context of the evolving sustainability reporting landscape, particularly the transition from voluntary to mandatory disclosure regimes. It contributes to the theoretical understanding of corporate motivations for sustainability disclosure and offers insights into how legitimation strategies are changing in response to new regulatory requirements.

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This paper aims to uncover how a disaster in a neighbouring country, namely, Greece, is represented in Turkish online media through translation. To this end, analysis was conducted on 12 selected pairs of news articles in English and Turkish from 4 different media outlets- BBC News, Euronews, CNN, and The Independent. Headlines, as paratextual instruments, were examined quantitatively and qualitatively based on an attitudinal perspective of the Appraisal Theory (Martin & White, 2005). Shifts in attitudinal meanings in both languages were analysed under three subsystems of Attitude- affect, judgement, and appreciation. The quantitative analysis revealed only a slight difference between the two languages, but the comparative qualitative analysis disclosed much greater shifts in attitudinal meanings. The translated news headlines intensified the emotional response under the category of affect, and the cultural and aesthetic value was observed to be mitigated in appreciation. Judgement, on the other hand, was observed to be triggered by ideological motivations. Furthermore, consistency was detected across the two languages, as governmental power was given intensified emphasis. The results show that the shifts in meanings are not always designed to support objectivity; rather, their impact might depend on the broader socio-political and economic context in which the translation occurs.

This study advocates for a holistic approach to analyzing translated texts, emphasizing three key components: the source text, the translated text, and the discursive practices encompassing both the translator's production and the audience's interpretation, all within the broader socio-cultural context of translation. The concepts of "shift" and procedures are central to our investigation and crucial for understanding the process of translation and evaluating its fidelity to the source. Through a case study examining the translation of three media articles from English to Arabic by Elharraki (2012), we illuminate the multifaceted mechanisms contributing to a faithful translation that preserves meaning across languages. This analysis not only addresses the complexities of linguistic transfer but also delves into the ideological dimensions inherent in the translation process. Grounded in Critical Discourse Analysis, our analytical framework dissects the communicative event by scrutinizing the text (the translated text), discursive practices (the production and reception of the translated text), and socio-cultural practices (the social and cultural environment influencing the translated text), offering a novel perspective on the intricate layers underlying the translation process.

This study explores the correlation between Systemic Functional Linguistics (SFL) and Critical Discourse Analysis (CDA) as tools for analysing the evolution of rhetoric in the communicative strategies adopted in a company’s Reports on social and environmental responsibility. In more specific terms, Transitivity and Ergativity—concepts from Systemic Functional Linguistics (SFL) —through the lenses of CDA, are employed as a theoretical means for the analysis of a longitudinal study in the communicative strategies employed by Saras SpA pre- and during the Covid-19 pandemic crisis. Saras is an Italian joint-stock company operating in oil refining and power generation. The qualitative and quantitative linguistic analysis carried out using Sketch Engine software, aims to identify and explain how rhetoric is built and presented through language use in Saras SpA Sustainability Reports. Specific focus is given to communication strategies towards local and global communities and stakeholders in the years immediately before and during the Covid-19 pandemic. The rationale behind the study lies in the fact that 2020 and 2021 have been among the most difficult years since the end of World War II. Lives were abruptly turned upside down by the pandemic, which had grave negative effects on people’s health and on the economy. The result has been a threefold crisis involving health, the economy and social tension, with the refining sector being one of the hardest hit, since the oil refining industry was one of the most affected industries due to the general reduction in mobility and oil consumption brought about by the virus-fighting measures. Emphasis is placed on the construction of rhetorical strategies pre- and during the pandemic crisis using the representational process of Transitivity and Ergativity, thus revealing the close relationship between the use language in terms of grammatical configuration encoded and semantic roles of syntactic transformation on the one hand, and rhetorical assumptions on the other. The results show that linguistic decisions regarding Transitivity and Ergativity choices play a crucial role in how effective writing achieves its rhetorical aims in terms of extending and maintaining dominant and implicit ideologies and underlying persuasive actions, and that some rhetorical motivation is perpetuated—if not actually overtly or subtly strengthened—in social-environmental Reports issued in the midst of the Covid-19 pandemic crisis.

Despite long-standing evidence linking fossil fuel combustion to greenhouse gas and climate change effects, and the growing advocacy for reductions and regulatory limits on their use, fossil fuel corporations remain hugely profitable and influential. In response to scientific evidence linking Big Oil’s corporate activities directly to climate change impacts, tactics favoured by Big Tobacco to medical evidence linking smoking to cancer appear to have also been adopted by Big Oil in responding to the Intergovernmental Panel on Climate Change (IPCC) findings. To examine some of these response strategies, a bespoke corpus was compiled from sustainability reports by a sample of three Big Oil corporations over a twenty-year period corresponding to the IPCC’s publication of the third through sixth Assessment Reports. This corpus is statistically and linguistically analyzed for representations and accounts by Big Oil for its activities and how, if at all, scientific evidence is addressed linking fossil fuel extraction and use to the findings of the IPCC. By highlighting corporate response strategies and preferred narrative accounts to the IPCC evidence, the aim is to equip policy- and decision-makers with key insights to develop more effective counter-narratives to facilitate scientific communications in this critical policy space.

This study aims to examine the rhetorical strategies used by the top 50 large-cap companies on the Indonesia Stock Exchange in their voluntary sustainability reports (2006–2023), focusing on their alignment with institutional theory’s concept of decoupling. An index adapted from the frameworks of Benoit (1995), Bolino and Turnley (2003) and Shrives and Brennan (2017) was used in a content analysis to evaluate corporate rhetorical strategies. The thematic analysis further explored the perspectives of sustainability reporting managers through semi-structured interviews. Content analysis of 144 sustainability reports reveals that bolstering is the most prevalent rhetorical strategy, while simple denial is the least used. Thematic analysis of interviews with sustainability reporting managers confirms that these rhetorical responses are primarily symbolic, strategically used to protect and enhance corporate reputation. The study is limited to large-cap Indonesian companies and relies on publicly disclosed reports and interviews. The findings provide insights for companies to enhance transparency in sustainability communication, assisting stakeholders in critically evaluating corporate sustainability claims to foster trust and accountability. This study helps stakeholders critically assess corporate sustainability commitments, highlighting the need for stronger oversight and genuine accountability. The novelty lies in reclassifying rhetorical strategies from Benoit (1995), Bolino and Turnley (2003) and Shrives and Brennan (2017) into a unified framework, offering fresh insights into symbolic sustainability communication.

The development of the world's sustainable disclosure system is promoting changes in corporate ESG reporting. In June 2023, the International Sustainability Standards Board issued the two core standards IFRS S1 and IFRS S2; in April 2024, the three main stock exchanges in the Chinese mainland released guidelines for sustainable development reporting of listed companies that are in good alignment with the ISSB Standards. ESG disclosure has moved from voluntary choice to institutionalised regulation. Based on the key nodes of the sustainable reporting system, this paper studies the text practice of ESG disclosure from three aspects: narrative framework, narrative strategy and narrative function. Based on the above results, institutional regulations lead to the convergence of narrative frameworks, but enterprises still achieve differentiation through tone adjustment, readability modification and rhetorical selection within the same framework. At the same time, the function of ESG reports is changing from single-information disclosure to a multi-faceted response of compliance, value communication and impression management. This paper will also investigate the mechanism of influence for regulatory pressure, corporate ESG performance and third-party verification, and believes that the tension between narrative convergence and strategy differentiation is the key to understanding the current features of ESG disclosure texts.

The increasing demands on sustainable business practices encourage companies to not only demonstrate good environmental performance, but also communicate them effectively to stakeholders. However, there is still a gap between sustainability implementation and the company's ability to build legitimacy through persuasive communication. This study aims to analyze the green legitimacy strategy and the construction of the rhetorical vision built in the sustainability report of pharmaceutical companies that receive PROPER Gold in Indonesia. The research used a qualitative approach with a narrative analysis method based on Symbolic Convergence Theory (SCT) and Aristotle's rhetoric which includes ethos, logos, and pathos. Data was obtained from the sustainability reports of PT Bio Farma and PT Sido Muncul in 2024 which were analyzed through the identification of fantasy themes, structural themes, dynamic themes, and persuasion strategies. The results of the study show that PT Bio Farma builds legitimacy through the dominance of logos that emphasizes technological transformation, energy efficiency, and compliance with global ESG and SDGs standards. In contrast, PT Sido Muncul develops legitimacy through a balanced combination of logos, ethos, and pathos rooted in local cultural values, social harmony, and community empowerment. The findings of the study revealed that the rhetorical vision built by the two companies differed according to the characteristics of the intended stakeholders. This research enriches the study of sustainability communication by integrating the context of PROPER and Symbolic Convergence Theory in the analysis of the green legitimacy of pharmaceutical companies in Indonesia.

Sustainability communication plays a critical role in fostering behavior change, public engagement, and policy advocacy. However, existing research often under-theorizes the roles of culture, power, and localized narratives in shaping communication effectiveness, particularly in Asia. This paper explores how culturally attuned, multimodal communication strategies, ranging from social media campaigns to grassroots advocacy and strategic storytelling, can encourage participation and reduce the ‘psychological distance’ from sustainability challenges. Three communication cases from India, Myanmar, and Mongolia were analyzed to examine rhetorical strategies, narrative framing, and audience reception. Findings suggest that repositioning sustainability communication as a relational and transformational practice, rooted in intercultural understanding, can produce meaningful results. When the values of participants are genuinely acknowledged, and two-way dialogue is fostered, communication shifts from being instructional to collaborative. This shared process, grounded in local talents and stories, can lead to a stronger sense of ownership and pride in outcomes. The case studies include: a public transportation campaign in India, promoting electric vehicles and 4-stroke auto-rickshaws; a plastic bag reduction campaign launched in Myanmar’s local markets; and transmedia storytelling initiatives in Mongolia, conveying the stories of herders, and how they are collaborating to protect the rangeland and ensuring animal welfare nationwide. The paper argues that when communication is emotionally resonant, and structurally enabling – drawing on critiques of dominant discursive strategies in sustainability, hope-based communication theory, and participatory co-creation – it can support transformative change. It concludes with recommendations for communicators and scholars working at the intersection of sustainability and public engagement in the Global South.

Cross-cultural communication is inseparable from both oral and written communication. But effective language communication requires effective rhetorical strategies in terms of selecting the most effective means of persuasion to ensure its success. Aristotle defined rhetoric as “the art of identifying (and applying), in any given situation, the most likely means of persuasion.”  Naturally, to conduct effective communication with cross-cultural audiences requires us to find out or understand the favorable expressions used in that country. In this way, the speaker can say in the target language what audiences from that country or culture like to hear, and thus win over their trust. This study explores the well-received Chinese rhetorical strategies or means of expressions used by Chinese leaders in their public speeches or reports through discursive analysis. It has identified six commonly used means of expression as persuasive means to engage and influence the audiences. In light of the analysis here, the author hopes other researches could also identify well-received means of expression or persuasion in other cultures, and thus make contributions to the art of cross-cultural public speaking.   Key words: Cross-cultural communication, rhetorical strategy, Chinese, means of expressions.

This study aims to examine the relationship between national-level gender equality and corporate sustainability reporting in the information technology industry. Likewise, it explores the moderating role of national culture in shaping this relationship, thereby contributing to understanding how macro-level institutional and cultural factors influence firm-level sustainability practices. Using panel data from information technology firms across multiple countries between 2010 and 2019, the study employs a linear mixed model (LMM) to test the hypotheses. Sustainability reporting is based on Bloomberg's environmental, social and governance disclosure scores for firms. The national-level gender equality is measured by the Gender Gap Index (GGI). Hofstede's cultural dimensions are used to construct a composite national culture index, which serves as a moderator in the analysis. The results demonstrate a positive relationship between the GGI and sustainability reporting, indicating that greater gender equity at the national level enhances corporate sustainability reporting. However, this positive relationship weakens in countries with more substantial national cultural attributes, such as high power distance or collectivism, suggesting that cultural dimensions can either reinforce or counteract gender-equity-driven sustainability initiatives. Policymakers should align gender-equity initiatives with cultural transformation strategies to enhance corporate sustainability outcomes. Firms should adapt sustainability practices to local cultural contexts while fostering leadership diversity to improve sustainability performance. This study extends existing research by focusing on information technology firms and incorporating national culture as a moderating variable. By linking macro-level societal norms to firm-level sustainability actions, it provides a nuanced understanding of how institutional and cultural factors jointly influence sustainability practices.

This research aims to identify the level of discourses in sustainability reporting and integrate sustainable development goals (SDGs) for Bangladeshi companies listed on the Dhaka Stock Exchange from 2017 to 2022. Fairclough's three-dimensional framework (1995) was employed to analyze sustainability discourse. The study examines audited annual reports from the top 30 listed companies over six years, comprising a total of 180 observations. This study provides exploratory insights into corporate initiatives addressing various SDGs themes. Most companies disclose information about climate change vulnerability, corporate social responsibility, and expenditures on education, health and environmental efforts, yet fail to fully integrate these aspects into their core business activities. The paper focuses on a sample of thirty companies over a six-year period, which may restrict the breadth of findings. Also, a significant portion of SDGs disclosures remain rhetorical, emphasizing corporate messaging strategies rather than conducting a substantive impact assessment. Field-based approaches, such as interviews with senior officials overseeing SDGs implementation would provide deeper insights into corporate motivations and challenges. The results offer valuable insights for managers of multinational and private enterprises, supporting efforts to align business practices with SDGs and contribute to achieving sustainability targets by 2030. This study contributes to the extant body of critical discourse analysis while exploring the integration of SDGs into business activities within the Bangladeshi corporate landscape.

This study, grounded in social identity theory, aimed to examine the mediating role of corporate reputation in the relationship between corporate social responsibility (CSR) and internal brand commitment. Additionally, it sought to investigate whether individualistic versus collectivistic cultural orientations moderate this indirect relationship. This research consisted of two complementary studies. The first study employed a qualitative approach, utilizing interviews to explore employees' perceptions of CSR practices (N = 14). The second study adopted a quantitative approach, using an online survey to collect data from 506 participants distributed across Portugal (a collectivistic culture) and France, Italy, and Spain (characterized as individualistic cultures). The findings from the first study revealed that employees perceive CSR practices as enhancing an organization's reputation. Additionally, these practices are seen as positively influencing employees' performance, job satisfaction, and commitment by boosting their morale and strengthening their sense of organizational identification. The results from the second study showed that CSR improved employees' internal brand commitment through increases in corporate reputation. It also demonstrated that the degree of individualism or collectivism affected how employees perceived the organization's reputation and influenced their internal brand commitment. Finally, it was also shown that national culture moderated the indirect effect of CSR on internal brand commitment through corporate reputation, in such a way, that this relationship was stronger in collectivistic countries (versus individualistic). The present study contributes to reinforcing the importance of adapting CSR initiatives to the national culture, as a strategy to improve employees' commitment toward their brand.

In an era of globalization and the increasing integration of world economies, corporate social responsibility (CSR) has become a critical consideration for both business and society. However, the diversity of cultural, social, and institutional contexts across countries gives rise to varying interpretations and practices of CSR. Cross-cultural analysis provides insights into how national characteristics shape corporate behavior, influence the priorities of social responsibility, and determine patterns of engagement with key stakeholders. The purpose of this article is to systematize the main theoretical models of CSR, taking into account their cultural determinants, as well as to analyze the influence of cultural factors on the formation and implementation of corporate social responsibility in different regions of the world. This approach will not only deepen theoretical knowledge but also provide recommendations for adapting CSR strategies in multicultural companies. The findings highlight the significant role of national cultural and institutional environments in shaping CSR approaches, as illustrated by the distinction between implicit (institutionally embedded) and explicit (voluntary and market-driven) CSR models. The analysis confirms that CSR practices are inherently rooted in cultural and historical contexts, rather than following a universal model. By synthesizing contemporary theoretical perspectives, the study underscores that the effectiveness of CSR implementation depends largely on adapting strategies to local cultural specificities and institutional frameworks. Companies that integrate cross-cultural considerations into their CSR strategies are better positioned to build stakeholder trust, enhance dialogue, and strengthen competitiveness in both domestic and global markets.

This study investigates the cross-cultural relationships of corporate social responsibility (CSR) factors, culture dimensions, and consumer’s buying intentions in China and Pakistan. Moreover, this study also reveals the moderating effect of national culture values on these relationships. Data from 239 respondents from each sample group were collected through a questionnaire survey. Structural equation modeling was used to test the hypothesis. The results from the Chinese sample group showed that ethical CSR and philanthropic CSR has a significant impact on buying intention, while economic CSR and legal CSR have an insignificant impact on buying intention. Moreover, data from Pakistan found that legal, ethical and philanthropic CSR have a significant impact, while economic CSR has an insignificant impact on buying intentions of consumers. Significant moderation impact of national cultural values is observed on the relationship of economic CSR and buying intention, however, the insignificant impact of national culture values proved on the relationship of legal, ethical, and philanthropic CSR and buying intention. This study provides substantial insights for the industry that strong improvement and appropriate communication of philanthropic and ethical CSR stimulates the consumers’ motivation to alter their buying intentions and help them to retain loyalty.

Purpose: This study explores the unique characteristics of Corporate Social Responsibility (CSR) in China, contrasting them with Western CSR frameworks to provide a comprehensive understanding of China's distinct approach to CSR. Design/methodology/approach: The research utilizes a cross-cultural examination of CSR practices, drawing on empirical data and literature to identify key dimensions unique to Chinese CSR. It incorporates qualitative analysis of CSR reports and stakeholder interviews to highlight the socio-cultural, economic, and regulatory factors influencing CSR in China. Findings: The study identifies several unique dimensions of CSR in China, including good faith, employment, social stability and progress, and patriotism. These dimensions reflect China's cultural values, historical context, and governmental influence. Chinese CSR practices emphasize business ethics, job creation, social harmony, and national development, differing significantly from the profit-driven and shareholder-focused CSR models prevalent in the West. Research limitations/implications: The study's findings are based on data from specific regions and may not be universally applicable across all of China. Further research is needed to explore CSR practices in different types of Chinese firms and regions to validate these dimensions. Practical implications: For multinational corporations operating in China, understanding these unique CSR dimensions can enhance their engagement strategies, aligning their practices with local expectations and regulatory requirements. Social implications: The study highlights the role of CSR in addressing social issues in China, such as employment and social stability, providing insights into how corporations can contribute to societal well-being in a rapidly developing economy. Originality/value: This research contributes to the global discourse on CSR by elucidating the distinctive characteristics of Chinese CSR. It underscores the importance of localized approaches to CSR, enhancing cross-cultural understanding and fostering more effective international business practices.

Evolving from ethnographic research that determines what meanings are shared within a culture, studies regarding Speech Codes Theory have been conducted with implications for intercultural communication. Arguing for transitivity as speech codes in diverse cultures, this paper aims to describe and explain the transitivity attributes of English-medium Corporate Social Responsibility (CSR) reports by Chinese and British/American corporations, and the transitivity variances between industries by Chinese corporations. Results reveal that frequencies of transitivity features in the Chinese CSR reports are significantly lower than those in the British/American reports, and that the relational process dominates in the corpus under investigation. Also, cross-industrial comparisons among Chinese corporations show that the mechanical manufacturing enterprises and the iron & steel enterprises share similar transitivity codes, but they differ from the energy enterprises distinctively. The paper concludes that linguistic/cultural contexts, translation strategies, moves in the CSR reports, and industry attributes together contribute to the transitivity codes and communicative conducts in different cultural and industrial backgrounds. This paper might help writers/translators of CSR reports in China better understand lexical and functional conformities and peculiarities reflected in Chinese and British/American CSR reports, enhance their corporate narration in the international communities, and thus reinforce communication with the general public by appropriately expressing and accurately translating transitivity processes. Plain Language Summary This paper describes the transitivity attributes of English-medium Corporate Social Responsibility (CSR) reports by Chinese and British/American corporations, and the transitivity variances between industries by Chinese corporations. It discovers that the transitivity frequencies in the British/American CSR reports are significantly higher than those in the Chinese counterparts, and the relational process dominates in the sub-corpora under investigation. Cross-industrial analysis across Chinese corporations shows that the mechanical manufacturing industry and the iron & steel enterprises share similar transitivity code, but they are distinctively different from the energy enterprises. It is concluded that linguistic and cultural differences, translation strategies, moves in the CSR reports and etc. together contribute to the transitivity conformities and peculiarities in different cultural backgrounds. By showing the cultural meaning of transitivity and its application variances in CSR reports in guiding communicative conduct, this paper illustrates how transitivity codes might be used to present and explain communicative conducts. This paper might help writers/translators of CSR reports in China better understand lexical and functional conformities and peculiarities reflected in Chinese and British/American CSR reports, enhance their corporate narration in the international communities, and thus reinforce communication with the general public by appropriately expressing and accurately translating transitivity processes. Future work on the transitivity processes of business reports can make exploration into the Chinese-medium CSR reports by Chinese corporations, and then the degree to which transitivity process is influenced by translation strategies or L1 could be evaluated.

This research sought to examine the dynamics that hinder CSR from becoming an instrument of cross-cultural stakeholder engagement, examine the possible usefulness of CSR as a cross-cultural communication and engagement device and provide recommendations on designing the incorporation of shareholder activism and cross-cultural management practices into a companys CSR initiatives. The research design was qualitative involving semi-structured interviews with 10 experts and practitioners in CSR, shareholder activism and cross-cultural management. The data were analysed through familiarisation, initial coding, searching for themes, reviewing and defining themes. The study points out that the intangible nature of CSR benefits, and the fact that the expectations of consumers and publics can be more volatile and dynamic, are key challenges for making shareholder activism work in alignment with CSR. However, the study also finds that CSR initiatives can become productive tools for cross-cultural communication and communication with multiple stakeholders, building bridges so all are able to communicate, compare and share understandings. The report recommends that firms to be more proactive in engaging with shareholder activism and helping shareholder activists understand the motivations and limitations for CSR initiatives.

The deepening of economic globalization has made corporate social responsibility a key support for multinational enterprises to foster international competitiveness. The intensification of management conflicts caused by cultural differences has become the core obstacle to the effective implementation of corporate social responsibility. Based on Hofstede's cultural dimension theory and combined with practical cases of Chinese enterprises' overseas operations and research data from the World Business Council for Sustainable Development, this article analyzes the mechanism of cultural differences on corporate social responsibility practice. From five dimensions of cultural adaptation optimization, cross-cultural communication upgrading, professional talent cultivation, dynamic integration of standards, and performance evaluation improvement, a cross-cultural management framework for corporate social responsibility in a globalized business scenario is established. Field research and data verification confirm that power distance and collectivism/individualism exert the most prominent impact on the implementation quality of CSR. The flexible balance between localization adaptation and globalization standards can promote a 35.2% increase in the success rate of corporate social responsibility projects. This study provides viable approaches for multinationals to address cross-cultural corporate social responsibility management difficulties and achieve long-term operation.

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In response to growing social and environmental challenges, corporate social responsibility (CSR) has become a key determinant of consumer evaluations, particularly among Generation Z, a cohort noted for its heightened awareness of sustainability and ethical business practices. This study examines how CSR practices influence Gen Z consumers' purchase intentions in Greece and Germany, two countries with distinct cultural and economic contexts. Building on the Theory of Planned Behavior, we develop and test an extended model incorporating consumer environmental consciousness and trust in CSR practices. Results from Generation Z samples in both countries indicate that attitudes toward CSR and trust in CSR practices are strong predictors of purchase intentions, while perceived behavioral control shows no significant effect. Subjective norms are significant only in Germany, whereas environmental consciousness is significant only in Greece, underscoring the contextual influence of cultural and economic environments. These findings extend CSR theory beyond the TPB framework and provide actionable insights for adapting CSR communication and strategy across markets. The study also highlights Gen Z's pivotal role in driving responsible consumption and supporting socially and environmentally committed brands.

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This study measured consumers’ perspectives and behaviors with respect to corporate social responsibility (CSR). Specifically, we explored the components of CSR, including CSR aimed towards the environment, society, customers, employees, suppliers, and shareholders. We also examined the impact of CSR practices on brand attitude and purchase intention. The study surveyed 616 consumers across three locations, with detailed questionnaires in four languages. A total of 564 samples (186 from Vietnam, 189 from Indonesia, and 189 from Taiwan) qualified for data analysis. Additionally, statistics software including LISREL 8.8, STATISTICA 10, and MINITAB 19 were utilized to evaluate our hypotheses and construct a structural model. The results indicated that the consumers across the three areas were not concerned about CSR aimed towards shareholders, while all consumers considered CSR aimed towards themselves. Vietnamese customers prioritized a company’s care for its employees, while both Indonesian and Taiwanese consumers concentrated on the environment and society. In addition, suppliers’ benefits and rights attracted Indonesians’ attention. Furthermore, CSR had a positive significant impact on brand reputation in all three cultures. However, while CSR had a positive influence on customer purchase intention in Indonesia and Taiwan, it did not in Vietnam.

ABSTRACT This article presents a cross-country analysis of the influence of national culture on corporate social responsibility (CSR) disclosure. We analyse the relationship between the Hofstede’s cultural dimensions and the sustainability disclosure with the GDP per capita (GDPPC) of 44 countries, using panel data with information based on the Global Reporting Initiative guidelines. The governance effectiveness and the foreign direct investment are also included in the analysis. The results show that in countries with higher GDPPC, the CSR disclosure is negatively related to individualism and masculinity and positively related to uncertainty avoidance and indulgence. When focusing in countries with lower GDPPC, the results suggest that CSR disclosure is negatively related to power distance and positively related to uncertainty avoidance. Moreover, five of the six Hofstede’s cultural dimensions negatively affect sustainability disclosure in countries with middle GDPPC.

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The relationship between institutional logics and organizational legitimacy remains largely unaddressed in organizational theory and management research. We explore how individual evaluators primed with a particular institutional logic react to organizational signals sent by a firm's product/service pricing and by its engagement in corporate social responsibility (CSR) activities. In three experimental studies, we identify how the activation of a market logic or a family logic in evaluators’ minds moderates the effect of pricing and CSR engagement signals on their judgments of legitimacy of a firm, as well as on their behavioral intentions. An unexpected finding from our study was that, while participants primed with the family logic reacted positively to a CSR engagement signal sent by the firm but remained indifferent to a market-based premium-pricing signal, those primed with the market logic reacted positively to both premium-pricing and CSR engagement signals, suggesting that CSR engagement forms part of their understanding of the market logic.

This study analyzes the impact of CSR communication on corporate legitimacy, trust, and reputation at BPJS Ketenagakerjaan using a quantitative approach with SEM-PLS. A total of 315 participants were selected through purposive sampling. The findings show that CSR communication significantly influences corporate legitimacy (β = 0.948, p < 0.001), trust (β = 0.990, p < 0.001), and reputation (β = 0.678, p < 0.001). Corporate legitimacy mediates the link between CSR communication and reputation (β = 0.423, p < 0.001), while corporate trust does not (β = 0.129, p = 0.078). Theoretically, this study supports legitimacy and social exchange theories, highlighting that transparent CSR communication enhances trust and reputation in public institutions. It also underscores the role of corporate legitimacy in strengthening reputation. From a managerial perspective, transparency in CSR communication, value-driven messaging, and proactive CSR programs are crucial. BPJS Ketenagakerjaan should integrate CSR into its communication strategy to improve public perception and credibility

Corporate social responsibility (CSR) communication has become an important component of contemporary corporate strategy, contributing to organizational transparency, reputation building, and the development of long-term relationships with stakeholders. The efficiency of CSR communication depends on the motivations underlying CSR disclosures. Understanding these motivations is important for the strategic management of CSR communication and for assessing the quality and credibility of corporate disclosures. The aim of this study is to provide a comparative analysis of theoretical frameworks explaining why organizations engage in CSR communication, to identify the primary motives underlying CSR disclosures as implied by these frameworks, and to examine the implications of different theories for CSR disclosure quality. The article classifies the motives underlying CSR communication into four broad categories: economic (strategic), social (relational), legitimacy-related, and institutional. On this basis, the article compares the explanations of CSR communication offered by signaling theory, voluntary disclosure theory, resource dependence theory, stakeholder theory, legitimacy theory, and institutional isomorphism. The analysis suggests that, although these theoretical frameworks overlap, each is primarily associated with one of the four broad categories of motives. The specific motives identified in the article include reducing information asymmetries and gaining a competitive advantage by signaling superior CSR performance, securing access to critical resources, building long-term relationships with stakeholder groups and securing their support, gaining social legitimacy, conforming to legal and professional expectations, and imitating widely accepted organizational practices. The article also compares the implications of different theoretical frameworks for CSR disclosure quality. The analysis suggests that different motives are associated with varying degrees of symbolic and substantive communication. Signaling theory, stakeholder theory, and resource dependence theory appear to be more closely associated with substantive communication, whereas legitimacy theory and institutional isomorphism provide useful perspectives for understanding symbolic forms of disclosure. Because organizational CSR communication is typically driven by multiple motives simultaneously, a comprehensive understanding of CSR communication requires combining several theoretical perspectives rather than relying on a single explanatory framework.

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This study examines how banks communicate ethical commitments through annual reports, comparing ethical and conventional institutions across national contexts. We develop an AI-based model (BERT) to detect customer- and society-oriented ethical themes in disclosures from 2019 to 2023. We then conduct panel regressions to examine how governance, culture, and financial health are associated with ethical communication patterns. Drawing on institutional theory and cultural evolution, we show that while customer ethics dominate across the sample, societal ethics are more prominent in ethical banks and selectively adopted by conventional ones. The findings highlight how global sustainability pressures interact with national traditions and institutional settings, producing differentiated ethical narratives and informing debates on legitimacy and responsibility in international banking.

Coastal regions are increasingly susceptible to an intensifying ecological crisis driven by climate change and anthropogenic activities, necessitating an integrated and participatory approach to environmental governance. This study seeks to elucidate the role of transparent, dialogical, and culturally resonant corporate social responsibility (CSR) practices, such as local recruitment, procurement, and support for community initiatives, in fostering participatory engagement and facilitating collective ecological action. The findings indicate that dialogical communication strategies, including collaborative forums, inclusive storytelling, and regular feedback mechanisms, effectively mobilize diverse stakeholders and integrate ecological interventions within local values and practices. Employing a case study methodology, this research highlights the capacity of CSR practices to enhance the legitimacy, impact, and sustainability of environmental initiatives, thereby increasing their resilience to challenges and likelihood of long-term sustainability. Data collection involved interviews and observations of a purposively selected cohort of individuals and hotel employees. The study identifies critical contextual factors, such as cultural appropriateness, governance dynamics, and pre-existing public relations, that may limit the positive effects of CSR communication. It is imperative to address barriers such as language gaps and institutional mistrust to prevent exclusion and skepticism. These findings contribute to theoretical understanding by positioning CSR communications as integral to environmental governance, while also providing practical guidance for businesses and policymakers: prioritizing participatory and context-sensitive communication and ensuring alignment between CSR messages and substantive actions. This research underscores the strategic value of environmental CSR communication in addressing the ecological crisis through adaptive stakeholder collaboration

Purpose The corporate social responsibility (CSR) premise is complicated for an MNE subsidiary operating across a geographically dispersed heterogeneous environment and conceptual literature on MNE subsidiaries’ CSR, a function that makes-or-break legitimacy in the home and host environment, is at best scattered. This paper aims to bridge that gap by reviewing the literature on three levels and plotting all those idiosyncratic counter-institutional forces into a single framework. Design/methodology/approach After reviewing the literature on MNE subsidiaries’ CSR through institutional lens, this paper conceived a three-dimensional matrix of institutional force fields and mapped the quadrants with meta-level strategies that subsidiaries can assume. This paper further conceptualizes a linear flow model of subsidiary CSR. Findings An MNE subsidiary’s CSR premise could be plotted into a matrix structure of institutional force fields, with subsidiaries assuming strategies to balance these forces. This paper postulate that institutional complexities influence the CSR strategy of a subsidiary, subjected to firm-specific logic. This paper propose that for an MNC subsidiaries CSR, there is a systematic deviation path from Carroll’s hierarchical pyramid model to a need-based pyramidal model. Originality/value The three-dimensional force field matrix model with respective strategies that subsidiary could assume is proposed for the first time. The linear flow model of a subsidiary CSR is also new to literature.

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Drawing on institutional theory, this study investigates how institutional pressure shapes the strategic structure of corporate social responsibility (CSR) from the dual dimensions of CSR scope and CSR emphasis. Using a sample of Chinese A-share listed firms from 2015 to 2023, this study empirically examines the distinct effects of regulatory, normative, and cognitive pressure. Results show that regulatory pressure positively promotes CSR scope but negatively affects CSR emphasis. In contrast, normative and cognitive pressure significantly enhance both CSR scope and emphasis. These findings suggest that firms adopt a dual response logic under institutional pressures: pursuing legitimacy through broad CSR engagement while achieving competitive advantage via focused emphasis. This study enriches institutional theory and multidimensional CSR research and provides practical implications for firms’ strategic CSR decisions and policymakers’ regulatory design.

This research analyzes the fundamental transformation of Corporate Social Responsibility (CSR) strategies in the context of Industry 4.0 and the implementation of the European regulatory framework (CSRD/ESRS). The study explores the transition from traditional, unilateral communication paradigms— categorized as sensegiving—toward collaborative, networked models defined as CSR 4.0. In this new paradigm, businesses and communities engage in participatory sensemaking to co-construct social value and systemic resilience. Utilizing a qualitative methodology based on directed content analysis, the research examines how the digitalization of the Triple Bottom Line model addresses structural gaps such as Romania’s digital paradox. The analysis demonstrates that within the current regulatory landscape, Corporate Digital Responsibility (CDR) has evolved from a voluntary ethical framework into a critical prerequisite for organizational legitimacy. Consequently, non-financial reporting is repositioned as a strategic instrument for building trust and ensuring long-term institutional viability in a hyper-connected era.

As CSR becomes integral to business strategy, effectively leveraging it for competitive differentiation remains a critical challenge. Despite extensive research, limited attention has been given to how firms jointly deploy CSR communication and implementation to enhance innovation, reputation, and operational outcomes, particularly regarding the roles of engagement and responsiveness in driving innovation and the reputational effects of partner‐ and society‐oriented initiatives. Drawing on stakeholder theory, institutional theory, and the resource‐based view, this study develops and tests a comprehensive model linking CSR communication and implementation to firm performance. Using survey data from 207 Taiwanese firms in the service and electronic technology industries, structural equation modeling (SEM) is employed to validate the proposed relationships. The results indicate that engagement‐ and response‐driven communication strategies significantly enhance CSR innovation, while partner‐ and society‐oriented CSR implementation significantly strengthens CSR reputation. CSR innovation, in turn, positively contributes to both reputation and international market growth, whereas CSR reputation improves operational performance. Overall, the findings empirically confirm that aligning CSR communication and implementation through complementary mechanisms enables firms to achieve both legitimacy and sustained competitive advantage. This study contributes to the literature by integrating CSR communication and implementation into a unified analytical framework, offering a more fine‐grained understanding of CSR value creation beyond traditional aggregate perspectives. It also provides practical implications for managers seeking to enhance innovation capability, reputational capital, and performance outcomes through strategic CSR design.

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The management of corporate zakat is becoming an increasingly essential part of the governance of Islamic philanthropic institutions, especially as CSR regulations and tax incentives strengthen their legal foundation and social legitimacy. This research is motivated by the need to understand how the Amil Zakat Institution, especially NU-Care LazisNU, responds to these external pressures and integrates zakat into sustainability strategies and institutional communication. A qualitative approach is employed through in-depth interviews with zakat managers, analysis of the institution's annual report, and a review of supporting documents to explore the institution's managerial practices, communication patterns, and partnerships. The results of the study indicate that CSR regulation is the primary factor ensuring that zakat management is conducted systematically, professionally, and with a long-term orientation. Tax incentives serve as an additional driver, strengthening institutions' capacity to expand social programs. NU-Care LazisNU employs a two-way communication model through digital media, annual reports, proposals, and cross-sector partnerships. Zakat is positioned as a strategic instrument that supports six program pillars: education, health, economy, da'wah, social welfare, and humanitarian aid. These findings confirm that corporate zakat has evolved into a modern governance practice that strengthens the moral legitimacy and social effectiveness of institutions

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This study develops an integrated framework explaining how ESG reporting, when aligned with the Sustainable Development Goals (SDGs), influences firm performance over time. Moving beyond static or symbolic interpretations, it conceptualizes ESG–SDG alignment as a strategic, institutional, and capability‐building process through which firms embed sustainability principles into strategy, governance, and operations. By combining BERTopic and long short‐term memory (LSTM) models, this analysis captures both the semantic content and temporal dynamics of ESG disclosures, addressing persistent limitations in traditional ESG ratings that neglect narrative quality and lagged financial effects. Empirical evidence from 205 publicly listed Taiwanese ICT firms shows that ESG topics aligned with SDG 6 (Clean Water and Sanitation), SDG 13 (Climate Action), and SDG 9 (Industry, Innovation, and Infrastructure), specifically water resource management, carbon emissions reduction, and digital transformation, exhibit significant positive associations with firm earnings. Firms that disclose deeper, sector‐relevant, and credible sustainability commitments demonstrate stronger and more consistent financial performance, underscoring that narrative depth and thematic relevance matter more than disclosure volume. Theoretically, the study unites stakeholder, institutional, sustainability accounting, impact measurement, and dynamic capabilities perspectives to explain how ESG reporting converts external legitimacy pressures into internal adaptive capacity and long‐term value creation. Practically, it highlights the importance of linking ESG disclosures to measurable SDG targets and using real‐time sustainability indicators to enhance transparency. Overall, the research advances a temporally sensitive and impact‐oriented understanding of ESG reporting as both a semantic construct and an adaptive process that builds trust, strengthens governance, and generates sustained financial and societal value.

Focusing on the ESG information disclosure of small and medium-sized enterprises (SMEs), this paper grounds its research in the context of China’s Dual-carbon Policy and economic globalization. Through a comprehensive literature review, the study identifies that existing research predominantly centers on large corporations, leaving a significant gap in the exploration of localized ESG accounting pathways tailored for SMEs. The article systematically analyzes the core bottlenecks SMEs face in ESG disclosure, namely: fragmented standards, insufficient resources and professional expertise, flawed third-party verification mechanisms, and hindered transformation empowerment. Drawing upon stakeholder, signaling, and legitimacy theories, the study constructs an ESG accounting pathway framework specifically adapted for SMEs. Furthermore, it proposes targeted countermeasures across four dimensions: categorized policy management, capacity building and technical support, the establishment of transformation-empowering accounting pathways, and the refinement of value-enhancement mechanisms. The findings confirm that optimizing the accounting pathway can effectively resolve the ESG disclosure dilemmas of SMEs, empower their green transformation, and elevate corporate value, thereby providing a valuable reference for policy formulation, corporate practice, and future academic research.

Against the backdrop of the deepening “dual carbon” strategy and the globalization of ESG investment, China’s construction industry, an important key carbon-emitting sector, faces a “triple institutional dilemma”. It includes high carbon lock-in, human capital alienation, and an ambiguous governance structure. Current research on the practical paths of ESG compliance and its localized adaptation in this industry remains limited. Drawing on the green transformation theory, this study systematically explores the theoretical logic, realistic picture, and breakthrough path of ESG compliance in the industry. Firstly, it clarifies the connotation of ESG compliance and maps out the industry’s policy framework and practical patterns. Secondly, it analyzes core dilemmas from three dimensions: environmental constraints related to technical pathways, social conflicts between labor and community arising from institutional imbalances, and governance inefficiencies caused by irregular information disclosure and imperfect structure. Finally, it proposes a “three-dimensional collaborative” mitigation mechanism. This study provides localized, practical pathways for ESG compliance in the construction industry and offers a theoretical reference for the sector’s green transformation, thereby contributing to advancing Chinese-style modernization and ecological civilization construction.