CSR communication research: A theoretical-cum-methodological perspective from semiotics

Journal article


Yekini, Kemi, Omoteso, Kamil and Adegbite, Emmanuel 2019. CSR communication research: A theoretical-cum-methodological perspective from semiotics. Business and Society.
AuthorsYekini, Kemi, Omoteso, Kamil and Adegbite, Emmanuel
Abstract

Despite the proliferation of studies on corporate social responsibility (CSR), there is a lack of consensus and a cardinal methodological base for research on the quality of CSR communication. Over the decades, studies in this space have remained conflicting, unintegrated and sometimes overlapping. Drawing on semiotics – a linguistic-based theoretical and analytical tool, our article explores an alternative perspective to evaluating the quality and reliability of sustainability reports. Our article advances CSR communication research by introducing a theoretical-cum-methodological perspective which provides unique insights into how to evaluate the quality of CSR communication. Particularly, we illustrate the application of our proposed methodology on selected UK FTSE100 companies. Our two-phased analysis employed the Greimas Canonical Narrative Schema and the Semiotic Square of Veridiction in drawing meanings from selected sustainability/CSR reports. In addition, we present a distinctive CSR Report Quality Model capable of guiding policy makers and firms in designing sustainability/CSR reporting standards.

KeywordsCSR communication; CSR reports; Greimas narrative; Sustainability reports; Semiotics
Year2019
JournalBusiness and Society
PublisherSage
ISSN00076503
15524205
Web address (URL)http://hdl.handle.net/10545/623722
http://creativecommons.org/publicdomain/zero/1.0/
hdl:10545/623722
Publication dates07 May 2019
Publication process dates
Deposited26 Apr 2019, 15:25
Accepted28 Feb 2019
Rights

CC0 1.0 Universal

ContributorsCoventry University
File
File Access Level
Open
File
File Access Level
Open
File
File Access Level
Open
Permalink -

https://repository.derby.ac.uk/item/95060/csr-communication-research-a-theoretical-cum-methodological-perspective-from-semiotics

Download files

  • 52
    total views
  • 46
    total downloads
  • 2
    views this month
  • 4
    downloads this month

Export as

Related outputs

Enhancing life cycle product design decision-making processes: insights from normal accident theory and satisficing framework
Ibn-Mohammed, T., Yamoah, F.A., Acquaye, A.A., Omoteso, K. and Koh, S.C.L. 2024. Enhancing life cycle product design decision-making processes: insights from normal accident theory and satisficing framework. Resources, Conservation & Recycling. 205, pp. 1-16. https://doi.org/10.1016/j.resconrec.2024.107523
Analysis of vibrational resonance in an oscillator with exponential mass variation
T.O. Roy-Layinde, K.A. Omoteso, U.H. Diala, J.A. Runsewe, J.A. Laoye and Diala, U. 2023. Analysis of vibrational resonance in an oscillator with exponential mass variation. Chaos, Solitons & Fractals. 178, pp. 1-10. https://doi.org/10.1016/j.chaos.2023.114310
Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors
Kassem, R. and Omoteso, K. 2023. Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors. pp. 1-43. https://doi.org/10.1108/JAL-03-2023-0055
Strategic Leadership and Firm Performance: The Mediating Role of Ambidexterity in Professional Services SMEs
Ambilichu, C., Omoteso, K. and Liafisu Sina 2022. Strategic Leadership and Firm Performance: The Mediating Role of Ambidexterity in Professional Services SMEs. European Management Review. pp. 1-19. https://doi.org/https://doi.org/10.1111/emre.12548
Cheating behaviour among OPEC member-states and oil price fairness and stability: an empirical analysis
Ibrahim, Masud and Omoteso, Kamil 2022. Cheating behaviour among OPEC member-states and oil price fairness and stability: an empirical analysis. International Journal of Global Energy Issues. 44 (1), pp. 1-33. https://doi.org/10.1504/IJGEI.2022.120775
Access to medicine in developing countries: instituting state obligation over corporate profit
Yusuf, H. and Omoteso, Kamil 2022. Access to medicine in developing countries: instituting state obligation over corporate profit. Indiana Journal of Global Legal Studies. 29 (1), pp. 131-161.
Revisiting International Public Sector Accounting Standards Adoption in Developing Countries
Boolaky Doorgakunt, Lakshi D, Omoteso, Kamil, Mirosea, Nitri and Boolaky, Pran Krishansing 2021. Revisiting International Public Sector Accounting Standards Adoption in Developing Countries. International Journal of Public Administration. 45 (13), pp. 948-963. https://doi.org/10.1080/01900692.2021.1925692
Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors?
Owusu, Andrews, Mansour Zalata, Alaa, Omoteso, Kamil and Elamer, Ahmed A 2020. Is there a trade-off between accrual-based and real earnings management activities in the presence of (fe) male auditors? Journal of Business Ethics. https://doi.org/10.1007/s10551-020-04672-5
The impact of religiosity on earnings quality: International evidence from the banking sector
Omoteso, Kamil 2020. The impact of religiosity on earnings quality: International evidence from the banking sector. The British Accounting Review. https://doi.org/10.1016/j.bar.2020.100957
Threats to auditor independence: Evidence from Iran
Fashami, Ashkan Mirzay, Boolaky, Pran Krishansing and Omoteso, Kamil 2019. Threats to auditor independence: Evidence from Iran. Athens Journal of Business & Economics.
The adoption of IPSAS (accrual accounting) in Indonesian local government: a neo-institutional perspective
Boolaky, Pran, Mirosea, Nitri and Omoteso, Kamil 2019. The adoption of IPSAS (accrual accounting) in Indonesian local government: a neo-institutional perspective. International Journal of Public Administration. https://doi.org/10.1080/01900692.2019.1669047
Differential market valuations of board busyness across alternative banking models
Elnahas, Marwa, Omoteso, Kamil, Salama, Aly and Trinh, Vu Quang 2019. Differential market valuations of board busyness across alternative banking models. Review of Quantitative Finance and Accounting. https://doi.org/10.1007/s11156-019-00841-4
Accountability of transnational corporations in the developing world: The case for an enforceable international mechanism.
Yusuf, Hakeem O. and Omoteso, Kamil 2017. Accountability of transnational corporations in the developing world: The case for an enforceable international mechanism. Critical perspectives on international business. https://doi.org/10.1108/cpoib-08-2014-0040
Combating environmental irresponsibility of transnational corporations in Africa: an empirical analysis.
Yusuf, Hakeem O. and Omoteso, Kamil 2015. Combating environmental irresponsibility of transnational corporations in Africa: an empirical analysis. Local Environment: The International Journal of Justice and Sustainability. https://doi.org/10.1080/13549839.2015.1119812
Disassembly and deconstruction analytics system (D-DAS) for construction in a circular economy
Akanbi, Lukman A., Oyedele, Lukumon O., Omoteso, Kamil, Bilal, Muhammad, Akinade, Olugbenga O., Ajayi, Anuoluwapo O., Davila Delgado, Juan Manuel and Owolabi, Hakeem A. 2019. Disassembly and deconstruction analytics system (D-DAS) for construction in a circular economy. Journal of Cleaner Production. 223, pp. 386-396. https://doi.org/10.1016/j.jclepro.2019.03.172
Does Regulatory Environment affect Earnings Management in Transitional Economies? An Empirical Examination of the Financial Reporting Quality of Cross-Listed Firms of China and Hong Kong
Nnadi, Matthias, Omoteso, Kamil and Yu, Yi 2015. Does Regulatory Environment affect Earnings Management in Transitional Economies? An Empirical Examination of the Financial Reporting Quality of Cross-Listed Firms of China and Hong Kong. in: Emerald Group Publishing Limited.
Combating environmental irresponsibility of transnational corporations in Africa: an empirical analysis.
Yusuf, Hakeem O. and Omoteso, Kamil 2015. Combating environmental irresponsibility of transnational corporations in Africa: an empirical analysis. Local Environment.. https://doi.org/10.1080/13549839.2015.1119812
International standards on auditing in the international financial services centres: What matters?
Boolaky, Pran and Omoteso, Kamil 2016. International standards on auditing in the international financial services centres: What matters? Managerial Auditing Journal. https://doi.org/10.1108/MAJ-09-2015-1243
Reinforcing users’ confidence in statutory audit during a post-crisis period: An empirical study.
Aziz, U.A. and Omoteso, Kamil 2014. Reinforcing users’ confidence in statutory audit during a post-crisis period: An empirical study. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-11-2013-0108
BIM-based deconstruction tool: Towards essential functionalities
Akinade, Olugbenga O., Oyedele, Lukumon O., Omoteso, Kamil, Ajayi, Saheed O., Bilal, Muhammad, Owolabi, Hakeem A., Alaka, Hafiz A., Ayris, Lara and Henry Looney, John 2017. BIM-based deconstruction tool: Towards essential functionalities. International Journal of Sustainable Built Environment. https://doi.org/10.1016/j.ijsbe.2017.01.002
Accountability of transnational corporations in the developing world: The case for an enforceable international mechanism.
Omoteso, Kamil and Yusuf, Hakeem O. 2017. Accountability of transnational corporations in the developing world: The case for an enforceable international mechanism. Critical perspectives on international business. https://doi.org/10.1108/cpoib-08-2014-0040
International standards on auditing in the international financial services centres
Boolaky, Pran and Omoteso, Kamil 2016. International standards on auditing in the international financial services centres. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-09-2015-1243
The development of accounting practices and the adoption of IFRS in selected MENA countries.
Booloaky, Pran Kirshansing, Omoteso, Kamil, Ibrahim, Masud Usman and Adelopo, Ismail A. 2018. The development of accounting practices and the adoption of IFRS in selected MENA countries. Journal of Accounting in Emerging Economies. https://doi.org/10.1108/JAEE-07-2015-0052