IEEE Transactions on Professional Communication Jun 2026

Strategic CSR Communication: A Comparative Study of Legitimation in Chinese and American Energy Companies

Changhong Li ; Yingqiu Wang

Abstract

<bold xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><i>Background:</i></b> While corporate social responsibility (CSR) reporting has been widely studied, fewer works have systematically examined how legitimation strategies are discursively constructed across generic structure in energy-sector disclosures. <bold xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><i>Literature review:</i></b> Prior research has explored microlinguistic features and move structures, but little attention has been paid to how rhetorical strategies of legitimation are embedded across generic stages. <bold xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><i>Research questions:</i></b> 1. How are the five major legitimation strategies linguistically realized across the move-step structures of Chinese and American energy CSR reports? 2. How do legitimation strategies co-occur with different discourse types of Chinese and American energy CSR reports? 3. How do the external factors influence the selection of legitimation strategies in CSR reporting practices? <bold xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><i>Methodology:</i></b> This study analyzes 40 CSR reports (2020-2023) from Chinese and American energy companies using a corpus-assisted and move-step-based approach that integrates critical genre analysis and an integrated analytical legitimation framework. Lexical bundles and grammatical features are annotated across generic stages and discourse types to identify legitimation strategies and trace how they vary by national context and external pressures. <bold xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><i>Results and conclusions:</i></b> This study identifies eight moves and 13 steps—including a newly observed move, M8: Elaboration of performance in the public health crisis—as well as four discourse types. Chinese reports emphasize authorization and moral narrative, while American reports favor rationalization, analogies of moralization and cosmos narrative. These strategies are embedded across moves and discourse types, adapting to institutional logics and external pressures.

Journal
IEEE Transactions on Professional Communication
Published
2026-06-01
DOI
10.1109/tpc.2026.3686888
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Open Access
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