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A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports

This study presents a corpus-based comparison of the Chief Executive Officer (CEO) statements between annual reports and corporate social responsibility (CSR) reports. Using a corpus of 209 CEO statements from annual reports and CSR reports of Chinese companies, this study employs the Discourse-Hist...

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Detalles Bibliográficos
Autores principales: Liu, Qingrong, Bilal, Komal, Bushra
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9072963/
https://www.ncbi.nlm.nih.gov/pubmed/35529572
http://dx.doi.org/10.3389/fpsyg.2022.851405
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author Liu, Qingrong
Bilal,
Komal, Bushra
author_facet Liu, Qingrong
Bilal,
Komal, Bushra
author_sort Liu, Qingrong
collection PubMed
description This study presents a corpus-based comparison of the Chief Executive Officer (CEO) statements between annual reports and corporate social responsibility (CSR) reports. Using a corpus of 209 CEO statements from annual reports and CSR reports of Chinese companies, this study employs the Discourse-Historical Approach of critical discourse analysis to investigate the nomination strategies and key topics in these two related reports. The results showed that corporate leaders tend to have different priorities in annual reports and CSR reports. In annual reports, corporate leaders highlight the economic and pragmatic concerns of stakeholders to create a professionally capable and objective corporate image. In CSR reports, corporate leaders highlight the ethical concerns of stakeholders to create a socially responsible corporate image and adopt a more engaging and affiliative voice through the use of first-person pronouns. This study has significance in understanding the differences in the related genres of annual reports and CSR reports for the stakeholders.
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spelling pubmed-90729632022-05-07 A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports Liu, Qingrong Bilal, Komal, Bushra Front Psychol Psychology This study presents a corpus-based comparison of the Chief Executive Officer (CEO) statements between annual reports and corporate social responsibility (CSR) reports. Using a corpus of 209 CEO statements from annual reports and CSR reports of Chinese companies, this study employs the Discourse-Historical Approach of critical discourse analysis to investigate the nomination strategies and key topics in these two related reports. The results showed that corporate leaders tend to have different priorities in annual reports and CSR reports. In annual reports, corporate leaders highlight the economic and pragmatic concerns of stakeholders to create a professionally capable and objective corporate image. In CSR reports, corporate leaders highlight the ethical concerns of stakeholders to create a socially responsible corporate image and adopt a more engaging and affiliative voice through the use of first-person pronouns. This study has significance in understanding the differences in the related genres of annual reports and CSR reports for the stakeholders. Frontiers Media S.A. 2022-04-22 /pmc/articles/PMC9072963/ /pubmed/35529572 http://dx.doi.org/10.3389/fpsyg.2022.851405 Text en Copyright © 2022 Liu, Bilal and Komal. https://creativecommons.org/licenses/by/4.0/This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) and the copyright owner(s) are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.
spellingShingle Psychology
Liu, Qingrong
Bilal,
Komal, Bushra
A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports
title A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports
title_full A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports
title_fullStr A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports
title_full_unstemmed A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports
title_short A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports
title_sort corpus-based comparison of the chief executive officer statements in annual reports and corporate social responsibility reports
topic Psychology
url https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9072963/
https://www.ncbi.nlm.nih.gov/pubmed/35529572
http://dx.doi.org/10.3389/fpsyg.2022.851405
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