CSR Communication Research: A Theoretical Cum-Methodological Perspective from Semiotics

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