Article ID Journal Published Year Pages File Type
1003830 Accounting Forum 2012 15 Pages PDF
Abstract

We demonstrate how persuasive strategies activate the ‘middle ground’ discourses of responsible and sustainable business constructed in three social/environmental reports. Drawing on insights from impression management and communication studies, and Kenneth Burke's understanding that rhetoric is all pervasive, we focus on Aristotle's rhetorical ‘proofs’: ethos (credibility), logos (reason), and pathos (emotion). We study the social/environmental reports produced by three New Zealand companies during a wider discursive struggle over the ‘proper’ role of business in society. We argue that persuasive strategies facilitate the social effects of ‘middle ground’ discourse by making business-centred understandings of social responsibility and sustainability appear reasonable and business organisations appear trustworthy in their pursuit of sustainable development. This study complements discourse analyses of social/environmental reporting by providing a finer-grained picture of how language use influences how social actors think, feel and act.

► Identifies persuasive language used in early social/environmental reports. ► Logic, firm credibility, and emotion are used to describe social responsibility. ► Persuasive language helps to ‘activate’ the social effects of discourses. ► Business-friendly discourses spread because of language strategies.

Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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