Abstract
Comparing Corporate Social Responsibility Discourses in the Letter to Shareholders: The Case of British and Spanish Banks
Highlights
Corporate Social Responsibility (CSR) is regarded as a core dimension of business communication: CSR reporting is essential to build trust among stakeholders and reinforce the company’s positive image
Other studies document a steady rise in the volume of CSR reporting within Annual Reports over the same period (Lungu, Caraiani, Dascalu, & Guse, 2011), suggesting that CSR is on the rise, and that crises encourage CSR disclosure
This article set out to establish how the leading UK and Spanish banks differ in the proportion and type of CSR reporting in the communications addressed to shareholders, and to consider what these discourses tell us about how CSR is understood and represented in these banks’ reporting strategies
Summary
Corporate Social Responsibility (CSR) is regarded as a core dimension of business communication: CSR reporting is essential to build trust among stakeholders and reinforce the company’s positive image. Despite the pressure towards coordinated action in this respect, research has shown that differences still persist between countries and sectors concerning the communication of issues such as standards of corporate governance, performance on regulatory matters and general commitment to CSR (De Villiers & Marques, 2016). This area offers considerable promise for the ESP and business communication classroom, providing material for comparative studies or project work to combine the close study of corporate texts with discussion of social responsibility and 251 sustainability reporting and differences between cultures and sectors
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