Understanding Communication of Sustainability Reporting: Application of Symbolic Convergence Theory (SCT)
作者： Mohammed Hossain , Md. Tarikul Islam , Mahmood Ahmed Momin , Shamsun Nahar , Md. Samsul Alam
DOI: 10.1007/S10551-018-3874-6
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摘要: The purpose of this paper is to investigate the nature rhetoric and rhetorical strategies that are implicit in standalone sustainability reporting top 24 companies Fortune 500 Global. We adopt Bormann’s (Q J Speech 58(4):396–407, 1972) SCT framework study situation how corporate (CSR) messages can be communicated audience (public). concepts reporting’s communication subject different types legitimacy used by corporations as a validity claim reports. A content analysis has been conducted structural coding schemes have developed based on literature. applied model which recognizes symbolic convergent processes fantasy among communicators Society. reveals most sample communicate type vision their reporting. However, disclosure or across locations other taxonomies framework. This contributes current CSR literature about understandings interpreted users. It also discusses persuasion styles adopted for purposes. theoretical extension SCT. Researchers may interested further investigating online paths, such human rights reports director’s
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