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Managing Impressions Through Intertextuality: Diachronic Study of CSR Report Introductions by Chinese State-Owned Energy Companies

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  • Siqi Xu

Abstract

Corporate social responsibility (CSR) is a relatively recent practice in China, where state-owned enterprises (SOEs) are mandated to publish CSR reports. This study analyzes how Chinese state-owned energy companies use intertextuality as an impression management strategy in CSR report introductions over a fifteen-year period. Drawing on impression management theory and intertextuality as an analytical lens, the study examines three intertextual devices- reference, presupposition and discourse representation. The findings reveal a clear shift in discourse, from an authoritative, bureaucratic tone to one highlighting equality and dialogue. Over time, the authoritative identity becomes less dominant, while professional and public-oriented identities become more prominent. Changes in referencing and presupposition strategies further reflect increased personalization and responsiveness to stakeholder expectations. This research demonstrates how intertextual practices shape corporate identity and contribute to the evolution of CSR communication. It offers insights into how Chinese SOEs adapt their discourse to align with broader sociopolitical transformations and growing demands for public accountability.

Suggested Citation

  • Siqi Xu, 2025. "Managing Impressions Through Intertextuality: Diachronic Study of CSR Report Introductions by Chinese State-Owned Energy Companies," Journal of Social Science Studies, Macrothink Institute, vol. 12(2), pages 140-140, December.
    • Handle: RePEc:mth:jsss88:v:12:y:2025:i:2:p:140
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    References listed on IDEAS

    as
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    4. Sourour Hamza & Anis Jarboui, 2021. "CSR or social impression management? Tone management in CSR reports," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(3/4), pages 599-617, May.
    5. Jasmine Tata & Sameer Prasad, 2015. "CSR Communication: An Impression Management Perspective," Journal of Business Ethics, Springer, vol. 132(4), pages 765-778, December.
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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