The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Sustainability Reporting: Distinctive Rhetorical Strategies in Human Rights Disclosures
|
|
Author(s): Leana Esterhuyse (Department of Financial Intelligence, University of South Africa, South Africa)and Elda du Toit (Department of Financial Management, University of Pretoria, South Africa)
Copyright: 2025
Pages: 28
Source title:
Diversity, AI, and Sustainability for Financial Growth
Source Author(s)/Editor(s): Huibrecht Margaretha van der Poll (University of South Africa, South Africa), John Andrew van der Poll (University of South Africa, South Africa)and Collins Chigaemecha Ngwakwe (University of Limpopo, South Africa)
DOI: 10.4018/979-8-3693-6011-8.ch009
Purchase
|
Abstract
Previous research indicates that corporate communications may employ rhetorical strategies to manage readers' impressions. Reporting about social aspects of sustainability has received less attention. We analysed the rhetorical strategies in human rights disclosures from 154 international companies and compared them to a normative base of full annual financial reports. The most prevalent rhetorical strategy was Certainty, and the least used was Realism. Additionally, we observed higher usage of words from the Praise and Satisfaction dictionaries in the human rights disclosures than the normative base. Our study highlights the importance of stakeholders being vigilant against the potential for impression management when reading human rights disclosures. Conversely, companies may suffer financial losses when they lose the trust of customers and shareholders when their human rights practices are not aligned with their reporting. Our findings also have implications for the practice of business writing and communication.
Related Content
|
Frederic Andres.
© 2027.
14 pages.
|
|
Kalsoom Safdar, Khairul Najmy Abdul Rani, Mohd Aminudin Jamlos, Siti Julia Rosli, Muhammad Usman Younus, Zanab Safdar.
© 2027.
27 pages.
|
|
Bani Adam, Binastya Anggara Sekti, Muhammad Adi Zacky Zahran.
© 2027.
24 pages.
|
|
Swetha Margaret T. A., Renuka Devi D..
© 2027.
31 pages.
|
|
Maurice Saluschke, Michael Schulz.
© 2027.
30 pages.
|
|
Mirjam Sepesy Maučec, Gregor Donaj.
© 2027.
16 pages.
|
|
Jorge A. Ruiz-Vanoye, Ocotlan Diaz-Parra, Ricardo A. Barrera-Cámara, Alejandro Fuentes-Penna, Francisco R. Trejo-Macotela, Jaime Aguilar-Ortiz, Eric Simancas-Acevedo.
© 2027.
21 pages.
|
|
|