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Symbolic and substantive legitimation: examining corporate commitments to sustainable development goal 12

Nicholas Eng (Donald P. Bellisario College of Communications, Pennsylvania State University, University Park, Pennsylvania, USA)
Cassandra L.C. Troy (Donald P. Bellisario College of Communications, Pennsylvania State University, University Park, Pennsylvania, USA)
Denise S. Bortree (Donald P. Bellisario College of Communications, Pennsylvania State University, University Park, Pennsylvania, USA)

Journal of Communication Management

ISSN: 1363-254X

Article publication date: 21 July 2023

Issue publication date: 18 March 2024

542

Abstract

Purpose

The purpose of this paper is to assess online corporate communication around commitments to sustainable development goal (SDG) 12, sustainable production and consumption.

Design/methodology/approach

Guided by legitimacy theory, a qualitative directed content analysis was conducted on 13 companies' webpages (81 webpages, 78,947 words).

Findings

Companies broadly failed to communicate about all 11 SDG 12 targets, neglected to consistently address multiple stakeholder groups, missed opportunities to provide concrete evidence of progress and relied on a mix of substantive and symbolic legitimation strategies.

Originality/value

SDG 12 has been under-researched and this paper is one of the first to offer an in-depth analysis of corporate communication regarding SDG 12.

Keywords

Acknowledgements

The authors would like to thank the Arthur W. Page Center for supporting this research.

Nicholas Eng and Cassandra L.C. Troy are co first authors.

Citation

Eng, N., Troy, C.L.C. and Bortree, D.S. (2024), "Symbolic and substantive legitimation: examining corporate commitments to sustainable development goal 12", Journal of Communication Management, Vol. 28 No. 1, pp. 74-92. https://doi.org/10.1108/JCOM-06-2022-0075

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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