危機を航海する：クルーズ産業におけるサステナビリティ報告
Sailing through crises: sustainability reporting in the cruise industry (原題)
Silvia Solimene, Nathalie Colasanti, Carmela Gulluscio, Teresa Turzo
🤖 gxceed AI 要約
日本語
本論文は、危機後の企業コミュニケーションにおける印象管理（IM）の動機的基盤として、企業の正当性がどのように機能するかを検討する。カーニバル社のコスタ・コンコルディア事故（2012–2013）とCOVID-19（2020–2021）後のサステナビリティ報告を縦断的質的内容分析で調査。正当性をIMの結果ではなく原因として捉え直し、開示が報告作業ではなく正当性構築の実践として機能することを示す。
English
This study examines how corporate legitimacy drives impression management in post-crisis sustainability reporting. Using longitudinal qualitative content analysis of Carnival Corporation's reports after the Costa Concordia disaster (2012–2013) and COVID-19 (2020–2021), it identifies shifting rhetorical strategies from defensive repair to moral, institutional alignment. It reframes legitimacy as the cause, not consequence, of impression management, positioning disclosure as legitimacy work.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本企業の有報・統合報告書における危機対応・レピュテーション回復の記述戦略を考える上で示唆がある。SSBJ開示の文脈でも、開示が正当性構築の手段となる点は投資家対応を考える際に参考になる。
In the global GX context
Amid ISSB/CSRD-driven scrutiny of disclosure quality, this paper shows sustainability reporting functions as legitimacy work, not mere compliance. It offers a legitimacy–IM matrix useful for analyzing greenwashing and crisis communication in global disclosure scholarship.
👥 読者別の含意
🔬研究者:正当性理論とサステナビリティ報告研究に対し、正当性をIMの原因とするプロセス的視点を提供する。
🏢実務担当者:危機時の開示戦略において、防御的対応と道徳的・制度的整合の使い分けを検討する材料になる。
🏛政策担当者:開示規制が企業の正当性構築行動に与える影響を理解する上で参考になる。
📄 Abstract（原文）
Purpose The article investigates how corporate legitimacy operates as the motivational substructure of impression management (IM) in post-crisis communication. It inspects how organizations try to re-create legitimacy after crises that differ in moral severity, distinguishing between endogenous (preventable) and exogenous (systemic) disorders. Design/methodology/approach Adopting a longitudinal qualitative content analysis, the article investigates Carnival Corporation and plc's sustainability reporting (SR) after two major crises: the Costa Concordia disaster (2012–2013) and the COVID-19 pandemic (2020–2021). A legitimacy–IM matrix was applied to identify rhetorical, symbolic and semantic patterns of disclosure across time and crisis type. Findings Results reveal a relevant transformation in corporate discourse. After the Concordia disaster, the company mainly adopted defensive and corrective responses, focusing on procedural control and on restoring cognitive legitimacy. The moral dimension of the crisis was reframed in managerial terms. During the COVID-19 crisis, the tone changed. Communication became more assertive and moral, stressing empathy, solidarity and alignment with public institutions. In both phases, legitimacy did not simply act as the antecedent of IM: crises generated legitimacy pressure that activated rhetorical mechanisms of repair, normalization and reassurance. We identify a sequential legitimacy trajectory, moving from identity protection to institutional repair (2012–2013) and from adaptive learning to managerial normalization (2020–2021). Originality/value Rather than examining legitimacy as something that follows IM, this study shows how legitimacy pressures shape communication strategies. The article reframes legitimacy as the cause rather than the consequence of IM, advancing a processual understanding of crisis corporate communication strategies. It adds to debates in legitimacy theory and SR, showing how disclosure can operate as a form of legitimacy work rather than simply as a reporting exercise. It also points to the changing role of SR in organizational legitimacy construction and reconstruction.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/md-10-2025-3342first seen 2026-09-10 04:48:54
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