On the linkage between CEOs’ statements and CSR reporting: an analysis of visuals and verbal texts

Abstract

Purpose

Research on corporate social responsibility (CSR) reporting highlights an increasing lack of transparency in the information reported along with concerns surrounding overall reporting practices. One area that needs exploration is how chief executive officers (CEOs) convey messages in relation to CSR. This paper aims to investigate the linkage between CEO’s statements (words and images) in relation to CSR and the performativity of such communication.

Design/methodology/approach

The study analysed CEOs statements from five Malaysian companies contained in 2016, 2017 and 2018 standalone sustainability and annual reports. The texts and visuals are analysed by using discourse analysis.

Findings

The findings uncover three main discourses (economic, environmental and social) along with other discourses (achievements and recognition and challenges). The texts and images are found to be lacking in clarity and consistency and in many ways leave the stakeholders to make their own conclusions about the reported information.

Originality/value

The research indicates that while the leaders can be more direct to their stakeholders, however, the opportunity is not always capitalised. Overall, the analysis suggests an increasing scientism in CEOs messaging in relation to CSR as a tool to enhance perceived accountability of the business. The study also suggests avenues for improvement. This paper contributes to the emergence of different types of discourses that are being upheld by CEOs in their statements on CSR in Malaysian context. The discourses identified provide interesting insights into how CSR is perceived by the leaders.

Citation

Khan, M. and Sulaiman, R.B. (2021), "On the linkage between CEOs’ statements and CSR reporting: an analysis of visuals and verbal texts", Corporate Governance, Vol. 21 No. 3, pp. 515-535. https://doi.org/10.1108/CG-06-2020-0240