The Generic Structure of CSR Reports in Italian, Chinese, and English: A Corpus-Based Analysis

Background: This study examines the generic structure of corporate social responsibility (CSR) reports, which are becoming standard practice for corporate communication of social and environmental performance beyond financial disclosure. Literature review: Genre theories provide a framework for exploring genres contextualized in different cultures. Based on the English for Specific Purposes approach of genre analysis, this study compares the move structure of CSR reports in Italian, Chinese, and English from a corpus-based perspective. Research questions: 1. What are the main moves used in CSR reports? 2. Are there any cross-cultural similarities or variations in terms of generic features? Methodology: Combining genre theories with concepts from Systemic Functional Linguistics, we designed an observational framework for move identification. Based on a 15-move scheme, we annotated 18 CSR reports for comparative analysis. Results and conclusions: The CSR report is characterized by rhetorical recursivity and hybridity of speech acts: beyond “reporting” and “presenting,” it is also “demonstrating,” “evaluating,” and “committing.” As a globally established genre, it presents noticeable generic similarity in different languages, suggesting that the communicative purposes of CSR reports are recognized by different cultures. The top six moves in the Performance-reporting section of the CSR reports present identical trends in terms of extensiveness ranking in all three languages. Cross-cultural variations mainly involve the use of optional moves, such as the dominant use of the move “Presenting individual cases” in the Chinese sample. The observational framework for move identification may also be transferable to other genres. The limitations of this study include the sample size and the absence of an author survey. Future research could investigate the CSR report from a diachronic perspective, to explore how its genre structure has developed over time.