IDEAS home Printed from https://ideas.repec.org/a/bla/bstrat/v34y2025i5p5624-5643.html

Using Sustainability Reporting as a Business Communication Tool to Reshape Social Relations in Times of Turmoil

Author

Listed:
  • Muhammad Al Mahameed
  • Ahmad Abras

Abstract

This paper investigates the adaptation of sustainability reporting (SR) amidst turbulent political and social environments, shaping novel social dynamics. We employ a critical hermeneutic framework to longitudinally analyse SR across three corporations, spanning periods before and after a significant socio‐political upheaval, notably the Egyptian revolution. Through a comprehensive examination comprising 29 sustainability and management reports, interviews with eight key stakeholders, analysis of 488 corporate social media posts (Facebook and Twitter) and scrutiny of 213 news media articles spanning 6 years (2009–2014), we uncover the role of SR in constructing and navigating social relations amid instability. Our findings reveal that SR functions to construct social connections during periods of uncertainty by crafting narratives that symbolically link corporations to newly empowered communities. Consequently, SR becomes a mechanism for reshaping corporate identity, portraying corporations as courageous and aligned with youthful aspirations, aligning their operations with the evolving socio‐political landscape. This study offers a nuanced understanding of how SR serves as a tool for corporate communication, enabling corporations to manage their image and relationships with emerging stakeholders while (re)shaping a political identity that signifies continuity and stability. Grounded in the context of the pre‐ and post‐Egyptian revolution, our analysis highlights the adaptive nature of corporate communication amidst shifting social and political landscapes.

Suggested Citation

  • Muhammad Al Mahameed & Ahmad Abras, 2025. "Using Sustainability Reporting as a Business Communication Tool to Reshape Social Relations in Times of Turmoil," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 5624-5643, July.
    • Handle: RePEc:bla:bstrat:v:34:y:2025:i:5:p:5624-5643
    DOI: 10.1002/bse.4262
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/bse.4262
    Download Restriction: no
    File URL: https://libkey.io/10.1002/bse.4262?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. repec:eme:aaaj00:aaaj-03-2016-2468 is not listed on IDEAS
    2. She, Chaoyuan & Michelon, Giovanna, 2019. "Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 54-76.
    3. Judy Brown & Jesse Dillard & Trevor Hopper, 2015. "Accounting, accountants and accountability regimes in pluralistic societies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 626-650, June.
    4. repec:eme:aaaj00:aaaj-05-2017-2928 is not listed on IDEAS
    5. John Ferguson & Thereza Raquel Sales de Aguiar & Anne Fearfull, 2016. "Corporate response to climate change: language, power and symbolic construction," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(2), pages 278-304, February.
    6. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    7. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    8. repec:eme:aaaj00:aaaj-04-2015-2039 is not listed on IDEAS
    9. Newson, Marc & Deegan, Craig, 2002. "Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea," The International Journal of Accounting, Elsevier, vol. 37(2), pages 183-213.
    10. John Ferguson & Thereza Raquel Sales de Aguiar & Anne Fearfull, 2016. "Corporate response to climate change: language, power and symbolic construction," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 29(2), pages 278-304, February.
    11. Riccardo Torelli & Federica Balluchi & Arianna Lazzini, 2020. "Greenwashing and environmental communication: Effects on stakeholders' perceptions," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 407-421, February.
    12. Jeffrey Unerman & Franco Zappettini, 2014. "Incorporating Materiality Considerations into Analyses of Absence from Sustainability Reporting," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 34(3), pages 172-186, December.
    13. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    14. Anna Eitrem & Anita Meidell & Sven Modell, 2024. "The use of institutional theory in social and environmental accounting research: a critical review," Accounting and Business Research, Taylor & Francis Journals, vol. 54(7), pages 775-810, November.
    15. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    16. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1211-1257, October.
    17. Samantha Miles & Kate Ringham, 2019. "The boundary of sustainability reporting: evidence from the FTSE100," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(2), pages 357-390, December.
    18. repec:eme:aaaj00:aaaj-02-2020-4445 is not listed on IDEAS
    19. repec:eme:aaaj00:aaaj-03-2013-1282 is not listed on IDEAS
    20. McKinstry, Sam, 1996. "Designing the annual reports of burton plc from 1930 to 1994," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 89-111, January.
    21. repec:eme:aaaj00:aaaj-03-2013-1268 is not listed on IDEAS
    22. Ahmad Abras & Muhammad Al Mahameed, 2023. "The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects," Accounting Forum, Taylor & Francis Journals, vol. 47(3), pages 470-495, July.
    23. Gray, Rob, 2013. "Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 459-468.
    24. Khaldoon Albitar & Habiba Al-Shaer & Mahmoud Elmarzouky, 2021. "Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 29(3), pages 410-428, May.
    25. Judy Brown & Jesse Dillard & Trevor Hopper, 2015. "Accounting, accountants and accountability regimes in pluralistic societies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 626-650, June.
    26. Contrafatto, Massimo, 2014. "The institutionalization of social and environmental reporting: An Italian narrative," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 414-432.
    27. Kamla, Rania, 2009. "Critical insights into contemporary Islamic accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 921-932.
    28. repec:eme:aaaj00:aaaj-03-2015-1996 is not listed on IDEAS
    29. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    30. Hooks, Jill & van Staden, Chris J., 2011. "Evaluating environmental disclosures: The relationship between quality and extent measures," The British Accounting Review, Elsevier, vol. 43(3), pages 200-213.
    31. David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
    32. Sanjaya C. Kuruppu & Markus J. Milne & Carol A. Tilt, 2019. "Gaining, maintaining and repairing organisational legitimacy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(7), pages 2062-2087, September.
    33. Mercy Denedo & Ian Thomson & Akira Yonekura, 2017. "International advocacy NGOs, counter accounting, accountability and engagement," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(6), pages 1309-1343, August.
    34. repec:eme:aaaj00:aaaj-03-2016-2485 is not listed on IDEAS
    35. Monfardini, Patrizio & Barretta, Antonio D. & Ruggiero, Pasquale, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting forum, Elsevier, vol. 37(1), pages 54-66.
    36. Rania Kamla & Hussain G. Rammal, 2013. "Social reporting by Islamic banks: does social justice matter?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(6), pages 911-945, August.
    37. repec:eme:aaaj00:aaaj-09-2013-1465 is not listed on IDEAS
    38. Annika Beelitz & Doris M. Merkl-Davies, 2019. "Discursive framing in private and public communication by pro-nuclear corporate, political and regulatory actors following the Fukushima disaster," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(5), pages 1585-1614, August.
    39. Rania Kamla & Clare Roberts, 2010. "The global and the local: Arabian Gulf States and imagery in annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 449-481, May.
    40. Shahzad Uddin & Javed Siddiqui & Muhammad Azizul Islam, 2018. "Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story from a Traditional Setting," Journal of Business Ethics, Springer, vol. 151(2), pages 409-428, August.
    41. Doris M. Merkl-Davies & Niamh M. Brennan, 2017. "A theoretical framework of external accounting communication," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(2), pages 433-469, February.
    42. Rania Kamla & Clare Roberts, 2010. "The global and the local: Arabian Gulf States and imagery in annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 449-481, May.
    43. Deegan, Craig & Blomquist, Christopher, 2006. "Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 343-372.
    44. Rania Kamla & Hussain G. Rammal, 2013. "Social reporting by Islamic banks: does social justice matter?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(6), pages 911-945, August.
    45. O'Dwyer, Brendan & Owen, David L., 2005. "Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation," The British Accounting Review, Elsevier, vol. 37(2), pages 205-229.
    46. Brendan O'Dwyer & Jeffrey Unerman, 2020. "Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(5), pages 1113-1141, June.
    47. Peter Kotzian, 2024. "Firms' sustainability engagement and sustainability‐related controversies," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1610-1625, March.
    48. Andrew, Jane & Baker, Max, 2020. "The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    49. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1211-1257, October.
    50. repec:eme:aaaj00:09513571011041589 is not listed on IDEAS
    51. repec:eme:aaaj00:aaaj-05-2018-3478 is not listed on IDEAS
    52. repec:eme:aaaj00:aaaj-03-2018-3399 is not listed on IDEAS
    53. Uzoechi Nwagbara & Ataur Belal, 2019. "Persuasive language of responsible organisation? A critical discourse analysis of corporate social responsibility (CSR) reports of Nigerian oil companies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(8), pages 2395-2420, November.
    54. Patrizio Monfardini & Antonio D. Barretta & Pasquale Ruggiero, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting Forum, Taylor & Francis Journals, vol. 37(1), pages 54-66, March.
    55. repec:eme:aaaj00:09513570910999292 is not listed on IDEAS
    56. Perkiss, Stephanie & Bernardi, Cristiana & Dumay, John & Haslam, Jim, 2021. "A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    57. A.J. Arnold, 1998. "UK Accounting Disclosure Practices and Information Asymmetry During the First Quarter of the Twentieth Century: The Effects on Book Returns and Dividend Cover," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(7‐8), pages 775-794, September.
    58. Carol A. Adams & Carlos Larrinaga, 2019. "Progress: engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(8), pages 2367-2394, June.
    59. Momin, Mahmood Ahmed & Parker, Lee D., 2013. "Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh," The British Accounting Review, Elsevier, vol. 45(3), pages 215-228.
    60. A.J. Arnold, 1998. "UK Accounting Disclosure Practices and Information Asymmetry During the First Quarter of the Twentieth Century: The Effects on Book Returns and Dividend Cover," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(7&8), pages 775-794.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
    2. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    3. Ramona Zharfpeykan, 2021. "Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 2209-2223, May.
    4. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    5. Angela Nativio, 2025. "Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector," Working Papers 09, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    6. Tweedie, Jonathan, 2023. "The emancipatory potential of counter accounting: A Žižekian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
    7. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    8. Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio, 2022. "From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods," The British Accounting Review, Elsevier, vol. 54(1).
    9. Habib Zaman Khan & Muhammad Nurul Houqe & Ielemia K Ielemia, 2023. "Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 686-703, January.
    10. Francesca Manes‐Rossi & Giuseppe Nicolo', 2022. "Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1799-1815, September.
    11. O'Dwyer, Brendan & Unerman, Jeffrey, 2016. "Fostering rigour in accounting for social sustainability," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 32-40.
    12. Roszkowska-Menkes, Maria & Aluchna, Maria & Kamiński, Bogumił, 2024. "True transparency or mere decoupling? The study of selective disclosure in sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    13. Andrew, Jane & Baker, Max & Huang, Casey, 2023. "Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    14. Moazzem Hossain & Angela Hecimovic & Aklema Choudhury Lema, 2015. "Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market," Australian Accounting Review, CPA Australia, vol. 25(4), pages 389-404, December.
    15. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
    16. Kameleddine B. Benameur & Mohamed M. Mostafa & Ahmed Hassanein & Mohammed Z. Shariff & Wasim Al-Shattarat, 2024. "Sustainability reporting scholarly research: a bibliometric review and a future research agenda," Management Review Quarterly, Springer, vol. 74(2), pages 823-866, June.
    17. Stefania Veltri & Elena Cristiano & Olga Ferraro, 2023. "Examining the quality of the consolidated mandatory non‐financial statements of a cooperative banking group: A longitudinal analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1573-1587, July.
    18. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    19. Riaz, Umair & Burton, Bruce & Fearfull, Anne, 2023. "Emotional propensities and the contemporary Islamic banking industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    20. Hellmann, Andreas & Scagnelli, Simone D. & Ang, Lawrence & Sood, Suresh, 2024. "Exploring impression management through eye-tracking: A study on the influence of photographs in financial reporting," Journal of Behavioral and Experimental Finance, Elsevier, vol. 44(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:bstrat:v:34:y:2025:i:5:p:5624-5643. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-0836 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.