Improving how sustainability reports drive change: a critical discourse analysis

摘要

In this paper we use a form of discourse analysis to explore the 'activity' that three quite different sustainability reports set up as companies communicate their social and environmental performance. Our aim is to show what sustainability reports 'do' - in order to offer insights about what they `could do'. We show that the companies are using sustainability reporting strategically, and that sustainability is embedded in to the company's strategic priorities. Where they mostly narrate and argue a point of view, sustainability reporting can offer additional benefits by transiting towards dialogue. Dialogue provides stakeholders with the means to engage substantially with companies, and also introduce new discourses that may open up new directions in how companies contribute to sustainability. (C) 2016 Elsevier Ltd. All rights reserved.