volume 32 issue 8 pages 2395-2420

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

Uzoechi Nwagbara 1
Ataur Rahman Belal 2
1
 
Department of Strategy, HRM and Organisational Behaviour, University of Sunderland, London, UK
Publication typeJournal Article
Publication date2019-11-15
scimago Q1
wos Q1
SJR1.688
CiteScore10.4
Impact factor3.4
ISSN09513574, 13680668, 17584205
Accounting
Economics, Econometrics and Finance (miscellaneous)
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.

Found 
Found 

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GOST |
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GOST Copy
Nwagbara U., Belal A. R. Persuasive language of responsible organisation? A critical discourse analysis of corporate social responsibility (CSR) reports of Nigerian oil companies // Accounting, Auditing and Accountability Journal. 2019. Vol. 32. No. 8. pp. 2395-2420.
GOST all authors (up to 50) Copy
Nwagbara U., Belal A. R. Persuasive language of responsible organisation? A critical discourse analysis of corporate social responsibility (CSR) reports of Nigerian oil companies // Accounting, Auditing and Accountability Journal. 2019. Vol. 32. No. 8. pp. 2395-2420.
RIS |
Cite this
RIS Copy
TY - JOUR
DO - 10.1108/AAAJ-03-2016-2485
UR - https://www.emerald.com/insight/content/doi/10.1108/AAAJ-03-2016-2485/full/html
TI - Persuasive language of responsible organisation? A critical discourse analysis of corporate social responsibility (CSR) reports of Nigerian oil companies
T2 - Accounting, Auditing and Accountability Journal
AU - Nwagbara, Uzoechi
AU - Belal, Ataur Rahman
PY - 2019
DA - 2019/11/15
PB - Emerald
SP - 2395-2420
IS - 8
VL - 32
SN - 0951-3574
SN - 1368-0668
SN - 1758-4205
ER -
BibTex |
Cite this
BibTex (up to 50 authors) Copy
@article{2019_Nwagbara,
author = {Uzoechi Nwagbara and Ataur Rahman Belal},
title = {Persuasive language of responsible organisation? A critical discourse analysis of corporate social responsibility (CSR) reports of Nigerian oil companies},
journal = {Accounting, Auditing and Accountability Journal},
year = {2019},
volume = {32},
publisher = {Emerald},
month = {nov},
url = {https://www.emerald.com/insight/content/doi/10.1108/AAAJ-03-2016-2485/full/html},
number = {8},
pages = {2395--2420},
doi = {10.1108/AAAJ-03-2016-2485}
}
MLA
Cite this
MLA Copy
Nwagbara, Uzoechi, et al. “Persuasive language of responsible organisation? A critical discourse analysis of corporate social responsibility (CSR) reports of Nigerian oil companies.” Accounting, Auditing and Accountability Journal, vol. 32, no. 8, Nov. 2019, pp. 2395-2420. https://www.emerald.com/insight/content/doi/10.1108/AAAJ-03-2016-2485/full/html.