Textual Voices in Corporate Reporting: A Cross-Cultural Analysis of Chinese, Italian, and American CSR Reports

Abstract

This article investigates direct quotations in a corpus of corporate social responsibility (CSR) reports in Italian, Chinese, and English. The corpus is composed of 60 CSR reports published by Italian, Chinese, and American companies in the banking and energy sector. The study aims at exploring what types of textual voices are involved in the discourse of CSR reporting and how different sources of voices are represented, using the framework of social actor representation proposed by Van Leeuwen. The results show that the voices presented in direct quotations are often “orchestrated” by companies into “symphony” rather than “polyphony.” Most of the sources of direct quotations are represented as individuals with specified names. The comparative analysis shows that companies from different cultural backgrounds present different preferences in selecting and representing the various sources. The Italian and American CSR reports present more voices from managers, while the Chinese CSR reports show a clearer preference for voices from employees and clients.