Strategic Language Use in Sustainability Reporting: An Empirical Study

Nataliia Kochkina, Silvia Macchia and Michela Floris ()
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Nataliia Kochkina: Ukrainian Union of Marketing Experts, 01021 Kyiv, Ukraine
Silvia Macchia: Department of Economics and Business Sciences, University of Cagliari, 09123 Cagliari, Italy
Michela Floris: Department of Economics and Business Sciences, University of Cagliari, 09123 Cagliari, Italy

Sustainability, 2024, vol. 16, issue 23, 1-31

Abstract: This study examines the sector-specific linguistic strategies utilized by large Italian firms, emphasizing the relationship between language, corporate governance procedures, and sustainability initiatives. This research employs a content analysis of 210 sustainability reports (SRs) from 203 corporations, categorizing firms into seven industry-specific clusters and examining how various sectors communicate sustainability activities. The research utilizes language game theory to determine if the vocabulary employed in SRs promotes a uniform comprehension of sustainability activities and aids stakeholders in assessing company sustainability plans. Key findings indicate a substantial disparity in the terminology employed across various businesses, underscoring the fragmentation and sector-specific focus in SR procedures. The research reveals sector-specific linguistic techniques that influence the discourse on sustainability, illustrating how language is deliberately employed to correspond with each sector’s objectives and governance frameworks. This research enhances academic literature by incorporating language game theory into SR analysis, revealing the influence of sector-specific language on sustainability narratives. It also underscores the issues associated with positive framing and the potential for greenwashing, wherein optimistic rhetoric may compromise the integrity and trustworthiness of SRs. The results necessitate standardized reporting systems to improve the comparability and accountability of systematic reviews across various sectors.

Keywords: sustainability reporting; corporate governance; language game theory; SDGs; content analysis; greenwashing; corporate social responsibility (CSR); stakeholder engagement (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
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