Companies‟ Ethical Commitment – An Analysis Of The Rhetoric In CSR Reports

Abstract

This paper investigates rhetoric applied in 80 Corporate Social Responsibility (CSR) reports in 
2005. A taxonomy of five distinct rhetorical strategies for describing the purpose of CSR is 
applied; Agency (profit), Benefit (collective welfare), Compliance (laws and contracts), Duty 
(duties), and Ethos (virtue). The findings reveal that very different rhetoric is applied. Ethos is 
the most common ethical perspective expressed in the reports, Benefit and Agency are on sec
ond and third place. Specific patterns of ethical reasoning appear to be common, while other 
possible reasoning strategies are rare. The most prevalent pattern of ethical reasoning is to link 
Agency and Benefit perspectives, claiming that Benefit is done for the sake of Agency. These 
findings constitute a new approach in CSR research.