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Discursive Legitimation of Profit and Social Benefit in Annual Reports

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  • Camelia CMECIU

    (“Danubius” University of Galaţi)

Abstract

Within the context of different environmental catastrophes and social protests against oil corporations, the annual reports of the organizations belonging to the oil industry reveal significant insights into the ways in which their CEOs, through letters to shareholders, provide a discursive shift from a profit benefit to a social benefit. Letters to shareholders, placed at the beginning of annual reports, have a twofold function: to provide audited information about the organizational financial performance and to persuade shareholders that their investments are worthwhile due to the organization’s focus on social and environmental issues. This paper will provide a comparative qualitative analysis of the letters to shareholders issued by Chevron and Petrom in their annual reports (2009- 2012). Starting from Teun A. van Dijk’s integrated socio-cognitive analysis of ideologies, I will identify the discursive categories used to legitimate the US and Romanian oil companies’ activities to defend the public interest.

Suggested Citation

  • Camelia CMECIU, 2014. "Discursive Legitimation of Profit and Social Benefit in Annual Reports," Revista Romana de Jurnalism si Comunicare - Romanian Journal of Journalism and Communication, University of Bucharest, Faculty of Journalism and Communication Studies – Universitatea din Bucuresti, Facultatea de Jurnalism si Stiintele Comunicarii, issue 1-2, pages 55-61.
    • Handle: RePEc:foj:journl:y:2014:i:1-2:p:55-61
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    More about this item

    Keywords

    Oil companies; ideology of power; ideology of struggle;
    All these keywords.

    JEL classification:

    • M3 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising

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