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Persuasive language of responsible organisation? A critical discourse analysis of corporate social responsibility (CSR) reports of Nigerian oil companies

Author

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  • Uzoechi Nwagbara
  • Ataur Belal

Abstract

Purpose - The purpose of this paper is to investigate how language (choice) in CSR reports of leading oil companies in Nigeria is used to portray an image of “responsible organisation”. Design/methodology/approach - This paper draws insights from communication studies (persuasion theory) and critical discourse analysis (CDA) studies to discursively unpack all those subtle and visible, yet equally invisible, linguistic strategies (micro-level elements): wording (single words), phrases and chains of words (clauses/sentences). These linguistic strategies (micro-level elements) proxy organisational discourses (meso-level elements), which are reflective of wider social practices (macro-level elements). The authors base the investigation on CSR reports of six leading oil companies in Nigeria from 2009 to 2012. Findings - The findings of this study reveal that (leading) Nigerian oil companies linguistically use CSR reports to persuasively construct and portray the image of “responsible organisation” in the eyes of wider stakeholders (the communities) despite serious criticism of their corporate (ir) responsibility. Originality/value - As opposed to the previous content analysis based studies, this paper contributes to the emerging stream of CDA studies on CSR reporting by providing a finer-grained linguistic analytical schema couched in Fairclough’s (2003) approach to CDA (and persuasion theory). This helps to unravel how persuasive language/discourse of responsible organisation is enacted and reproduced. The authors thus respond to the calls for theoretical plurality in CSR reporting research by introducing persuasion theory from communication studies literature which has hitherto been rarely applied.

Suggested Citation

  • 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.
    • Handle: RePEc:eme:aaajpp:aaaj-03-2016-2485
    DOI: 10.1108/AAAJ-03-2016-2485
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    Citations

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    Cited by:

    1. Hildegunn Mellesmo Aslaksen & Clare Hildebrandt & Hans Chr. Garmann Johnsen, 2021. "The long-term transformation of the concept of CSR: towards a more comprehensive emphasis on sustainability," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-14, December.
    2. Ben-Amar, Walid & Bujaki, Merridee & McConomy, Bruce & McIlkenny, Philip, 2021. "Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
    3. 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).

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