The Rise of Corporate Sustainability Among the Largest Corporations in Norway: A Content Analysis of Key Concepts and Rhetorical Presentations of the Sustainable Development Goals in Non-Financial Reports

Abstract

In 2015, the United Nations launched the Sustainable Development Goals (SDGs), a framework consisting of 17 goals to achieve a more sustainable future within 2030. The SDGs strengthen the role of sustainability in business, and companies play a decisive role in achieving them. Consequently, companies must deal with sustainability and the SDGs to an increasing extent. Corporate sustainability reporting is a central platform for communicating their efforts on these elements. Although there is an emerging focus on corporate sustainability reporting, the idea of businesses' social responsibility is not new, as corporations have long reported on their corporate social responsibility (CSR). This master's thesis addresses the overarching topic of corporate sustainability and SDG reporting among the largest corporations in Norway with a two-folded approach. The first part of the thesis examines the frequency of keywords related to corporate sustainability and corporate social responsibility. Through a quantitative content analysis, the study finds that the largest corporations in Norway focus more on sustainability in their reporting of 2020 compared to 2010. Moreover, the study finds that corporations focus more on sustainability than corporate social responsibility over time. The second part of the thesis examines the rhetorical strategies applied by the same corporations when addressing the SDGs in their non- financial reporting for 2020. Through a qualitative content analysis of rhetorical topics, I find that the corporations use four general rhetorical strategies. They 1) recognize the SDGs as a vital framework for the business, 2) prioritize the SDGs that are relevant to their business, 3) promote their results and impact, and 4) point to the SDGs as a guideline for future business activities. The study demonstrates how corporations apply these strategies with various approaches to show their stakeholders and the public that they are sustainable and aligned with the SDGs. Moreover, the study argues that this may be problematic in terms of "SDG- washing." In sum, corporate sustainability is on the rise among the largest corporations in Norway, and the SDGs are and will continue to be high on the corporation's agenda.