Using Sustainability Reporting as a Business Communication Tool to Reshape Social Relations in Times of Turmoil
研究了在政治和社会动荡（如埃及革命）中，企业如何通过可持续发展报告构建社会关系、重塑企业身份，并适应变化的社会政治环境。
ABSTRACT This paper investigates the adaptation of sustainability reporting (SR) amidst turbulent political and social environments, shaping novel social dynamics. We employ a critical hermeneutic framework to longitudinally analyse SR across three corporations, spanning periods before and after a significant socio‐political upheaval, notably the Egyptian revolution. Through a comprehensive examination comprising 29 sustainability and management reports, interviews with eight key stakeholders, analysis of 488 corporate social media posts (Facebook and Twitter) and scrutiny of 213 news media articles spanning 6 years (2009–2014), we uncover the role of SR in constructing and navigating social relations amid instability. Our findings reveal that SR functions to construct social connections during periods of uncertainty by crafting narratives that symbolically link corporations to newly empowered communities. Consequently, SR becomes a mechanism for reshaping corporate identity, portraying corporations as courageous and aligned with youthful aspirations, aligning their operations with the evolving socio‐political landscape. This study offers a nuanced understanding of how SR serves as a tool for corporate communication, enabling corporations to manage their image and relationships with emerging stakeholders while (re)shaping a political identity that signifies continuity and stability. Grounded in the context of the pre‐ and post‐Egyptian revolution, our analysis highlights the adaptive nature of corporate communication amidst shifting social and political landscapes.