Business in society or business and society: the construction of business society relations in responsibility reports from a critical discursive perspective

摘要

In this article, we analyse the discursive construction of business–society relations in Finnish businesses’ social and environmental responsibility reports. Drawing on critical discourse analysis, we examine how these discursive constructions maintain and reproduce various interests and societal conditions as a precondition of corporate social responsibility (CSR). Our study contributes to the recent discussion on discursive struggles in business–society relations and the role various interests play in this struggle. We find that not only are power asymmetries between actors veiled through the universalization of interests, but reporting can also be seen as a communicative action that provides a right to define the role of societal actors for the achievement of CSR. We suggest that the discursive struggle over whose interests dominate, and how they dominate, shapes the role of social and environmental reporting as a social practice.