RETORIKA DALAM PELAPORAN CORPORATE SOCIAL RESPONSIBILITY: ANALISIS SEMIOTIK ATAS SUSTAINABILITY REPORTING PT ANEKA TAMBANG Tbk

Abstract

This research is aimed to understand corporate social (CSR) responsibility reporting of a company by answering research questions: how and why the company designed such report to build corporate image. Ontologically, this study is build on a belief that CSR reporting is a communication medium used by a company to build image and to gain legitimacy. This research was carried out within intepretive paradigm using semiotic approach. By employing semiotic analysis, this research showed that corporate social responsibility reporting has been designed by the company as a rethorical story to build a positive image that the company is concerned with social and environmental issues. By doing so, the company actively seeks reporting strategies to gain legitimacy from its stakeholders. Keywords: corporate social responsibility (CSR), sustainability reporting, semiotic, rhetorics.