Impressions that matter: How Italian SOEs construct a digital image through persuasive language strategies
本研究基于印象管理理论，运用批判性话语分析，考察2020-2023年意大利能源行业国有企业如何在年报中使用说服性语言策略塑造数字化形象，以应对利益相关者需求并获取竞争优势。
ABSTRACT Rooted in the theoretical perspective of impression management, and drawing on the critical discourse analysis (CDA) approach, this study analyzes whether and how the Italian state‐owned enterprises (SOEs) in the energy sector over the period 2020–2023 use persuasive language strategies in their annual reports to portray the image of a “ digital‐oriented organization ,” which may generate significant competitive advantage, as it responds to new stakeholders’ needs and trends in industry practices. While digitalization issues are crucial in this sector, the Italian scenario offers a unique setting to investigate this matter due to the ongoing deregulation policies and national initiatives that are fostering digitalization and increasing the industry's competitiveness. The findings reveal that Italian SOEs align with an interplay of persuasive linguistic strategies in their corporate reports, which may convey their digital engagement signaling commitment to digitalization, enhancing organizational legitimacy, and rationalizing decisions about digital transformation choices. Additionally, the analysis shows that digital and sustainability discourses often intertwine, revealing how companies may amplify their alignment with socio‐environmental goals through the strategic convergence of narratives. This study extends CDA applications to the underexplored domain of digitalization discourse, offering a theoretically grounded lens to interpret how impression management unfolds in state‐influenced and market‐exposed contexts. From a practical standpoint, the findings can help investors critically interpret corporate narratives, guide policymakers in refining novel reporting frameworks, and support companies in aligning disclosure strategies with stakeholder expectations in increasingly competitive and accountability‐driven environments.