摘要：Corporate social responsibility (CSR) has now been incorporated into mainstream corporate reporting in most sectors. However, there are still differences between countries in the amount and type of CSR reported, and the way in which CSR is understood. This article presents a methodology for comparing CSR reporting which could be used in business communication or business English courses, particularly in the context of project work. The methodology is demonstrated through a comparison of the chairman’s letter or statement from all the FTSElisted UK and IBEX-listed Spanish banks in 2018. Quantitative analysis reveals a more homogeneous and balanced picture across UK banks, suggesting that a broader concept of CSR has been incorporated into reporting conventions, while the Spanish banks show an uneven picture. In particular, UK banks gave greater prominence to issues of accountability and employee welfare than the Spanish banks. Discourse analysis of representative examples brings to light various strategies used in both groups to target different stakeholders with potentially contradictory attitudes to CSR, and to offset potential criticism.
关键词：corporate social responsibility;sustainability;corporate discourse;business communication;annual reports;ESP
