A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports
This study presents a corpus-based comparison of the Chief Executive Officer (CEO) statements between annual reports and corporate social responsibility (CSR) reports. Using a corpus of 209 CEO statements from annual reports and CSR reports of Chinese companies, this study employs the Discourse-Hist...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Frontiers Media S.A.
2022-04-01
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| Series: | Frontiers in Psychology |
| Subjects: | |
| Online Access: | https://www.frontiersin.org/articles/10.3389/fpsyg.2022.851405/full |
| _version_ | 1818278358529605632 |
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| author | Qingrong Liu Bilal Bushra Komal |
| author_facet | Qingrong Liu Bilal Bushra Komal |
| author_sort | Qingrong Liu |
| collection | DOAJ |
| description | This study presents a corpus-based comparison of the Chief Executive Officer (CEO) statements between annual reports and corporate social responsibility (CSR) reports. Using a corpus of 209 CEO statements from annual reports and CSR reports of Chinese companies, this study employs the Discourse-Historical Approach of critical discourse analysis to investigate the nomination strategies and key topics in these two related reports. The results showed that corporate leaders tend to have different priorities in annual reports and CSR reports. In annual reports, corporate leaders highlight the economic and pragmatic concerns of stakeholders to create a professionally capable and objective corporate image. In CSR reports, corporate leaders highlight the ethical concerns of stakeholders to create a socially responsible corporate image and adopt a more engaging and affiliative voice through the use of first-person pronouns. This study has significance in understanding the differences in the related genres of annual reports and CSR reports for the stakeholders. |
| first_indexed | 2024-12-12T23:16:10Z |
| format | Article |
| id | doaj.art-a7d66baf88984637b5174c61f54ab772 |
| institution | Directory Open Access Journal |
| issn | 1664-1078 |
| language | English |
| last_indexed | 2024-12-12T23:16:10Z |
| publishDate | 2022-04-01 |
| publisher | Frontiers Media S.A. |
| record_format | Article |
| series | Frontiers in Psychology |
| spelling | doaj.art-a7d66baf88984637b5174c61f54ab7722022-12-22T00:08:27ZengFrontiers Media S.A.Frontiers in Psychology1664-10782022-04-011310.3389/fpsyg.2022.851405851405A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility ReportsQingrong Liu0 Bilal1Bushra Komal2Department of English, Wuhan University, Wuhan, ChinaSchool of Accounting, Hubei University of Economics, Wuhan, ChinaBusiness School, University of International Business and Economics, Beijing, ChinaThis study presents a corpus-based comparison of the Chief Executive Officer (CEO) statements between annual reports and corporate social responsibility (CSR) reports. Using a corpus of 209 CEO statements from annual reports and CSR reports of Chinese companies, this study employs the Discourse-Historical Approach of critical discourse analysis to investigate the nomination strategies and key topics in these two related reports. The results showed that corporate leaders tend to have different priorities in annual reports and CSR reports. In annual reports, corporate leaders highlight the economic and pragmatic concerns of stakeholders to create a professionally capable and objective corporate image. In CSR reports, corporate leaders highlight the ethical concerns of stakeholders to create a socially responsible corporate image and adopt a more engaging and affiliative voice through the use of first-person pronouns. This study has significance in understanding the differences in the related genres of annual reports and CSR reports for the stakeholders.https://www.frontiersin.org/articles/10.3389/fpsyg.2022.851405/fullCSR reportsannual reportsCEO statementssemantic domainscorpus |
| spellingShingle | Qingrong Liu Bilal Bushra Komal A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports Frontiers in Psychology CSR reports annual reports CEO statements semantic domains corpus |
| title | A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports |
| title_full | A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports |
| title_fullStr | A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports |
| title_full_unstemmed | A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports |
| title_short | A Corpus-Based Comparison of the Chief Executive Officer Statements in Annual Reports and Corporate Social Responsibility Reports |
| title_sort | corpus based comparison of the chief executive officer statements in annual reports and corporate social responsibility reports |
| topic | CSR reports annual reports CEO statements semantic domains corpus |
| url | https://www.frontiersin.org/articles/10.3389/fpsyg.2022.851405/full |
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