Assessing social responsibility: A quantitative analysis of Appraisal in BP's and IKEA's social reports
Assessing social responsibility: A quantitative analysis of Appraisal in BP's and IKEA's social reports
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DOI：
10.1177/1750481311427788
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发表时间：
2012-02-01
影响因子：
1.9
通讯作者：
Fuoli, Matteo
中科院分区：
文献类型：
--
作者：
Fuoli, Matteo
公众日益意识到公司活动对自然环境和社会的潜在负面影响，迫使大公司投入越来越多的资源来宣传其负责任的行为。本文运用评价理论对英国石油公司和宜家家居2009年的社会报告进行了比较分析，即两家公司的非财务业绩记录。主要目标是探索BP和宜家如何通过评估资源来构建其企业身份和与其利益相关者的关系。这一分析揭示了构建负责任的企业身份的两种截然不同的方法。BP部署人际关系资源，将自己描绘成一位值得信赖和权威的专家，而宜家则透露自己是一家敏感和有爱心的公司，致力于不断努力改进。这些差异是根据两家公司面临的合法化挑战来解释的。
A growing public awareness of the potential negative impacts of corporate activities on the natural environment and society compels large companies to invest increasing resources in the communication of their responsible conduct. This article employs Appraisal theory in a comparative analysis of BP's and IKEA's 2009 social reports, each company's record of their non-financial performance. The main objective is to explore how, through Appraisal resources, BP and IKEA construct their corporate identity and relationship with their stakeholders. The analysis reveals two markedly different approaches to the construction of a responsible corporate identity. While BP deploys interpersonal resources to portray itself as a trustworthy and authoritative expert, IKEA discloses itself as a sensitive and caring corporation, engaged in a continual effort to improve. These differences are interpreted in light of the legitimization challenges the two companies face.