Textual Voices in Corporate Reporting: A Cross-Cultural Analysis of Chinese, Italian, and American CSR Reports

This article investigates direct quotations in a corpus of corporate social responsibility (CSR) reports in Italian, Chinese, and English. The corpus is composed of 60 CSR reports published by Italian, Chinese, and American companies in the banking and energy sector. The study aims at exploring what types of textual voices are involved in the discourse of CSR reporting and how different sources of voices are represented, using the framework of...