Позитивные стратегии в корпоративных отчетах по устойчивому развитию

Abstract

This article explores the paradoxical discourse of sustainability reporting, which is characterized by significant costs associated with sustainable practices yet lacks direct economic benefit from such investments. The paper aims to resolve this paradox through a linguistic lens and seeks to understand the motivations behind the publication of sustainability reports. The primary value of the study lies in assessing the role of these reports within corporate communication: whether they genuinely and objectively provide information on sustainability or are more akin to tools of public relations and marketing. The article tests this assumption by analyzing the use of optimistic linguistic strategies in corporate sustainability reports compared to other types of official documentation. The research underscores the importance of establishing unified standards for sustainability reporting, which could lead to greater transparency within corporations.