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enhancesaccountability(Gray thesisdoesnotinvalidatetheseexistingconcepts,itmayallowforamorene-grained (1)nancialperformance; (2)qualityofmanagement; (3)socialandenvironmentalresponsibilityperformance; (4)employeequality;and (5)thequalityofthegoods/servicesprovided. Itcouldbearguedthattheseaspectsarethoseusedbyindividualswhentheyevaluate reputationandalsothosethatmanagersperceiveindividualsmayusewhentheyform aviewoftheorganisation’sreputation. Whiletheaspectsofreputationfocusedoninrankingstudiesmayberelatively self-evident,itislessclearwhetheracademicresearchcan“identifyandprovide well-reasonedanddefensibleanswerstoquestionsaboutcorporatereputationand reputationdynamics”(FombrunandVanRiel,1997,p.5).Inordertoachievethistask, writersusuallyfocusonhowanyoneaspectofreputationmaybelostbythe organisationinquestionwiththisoftenbeingframedasreputationrisk. Fombrun waythatenablesustoexploitbusinessopportunities,avoidorreducerisksthatcan causeloss,reputationaldamageorbusinessfailure”(DiageoCorporateCitizenship Report,2005,p.28). Thereisalsoevidencethatorganisationsattempttomanagetheirreputationrisks bymeansoftheirCSRreports.Forexample,onpagesevenoftheir2003sustainability reporttheCo-operativeFinancialServicesassertsthatitsreportingapproachseeksto “builduponitsreputationasbeingamongstthemostsociallyresponsiblebusinesses intheworld”.Later,inthesamereport(p.21),theUNEP(2002)SurveyofCorporate SustainabilityReportingisquotedascommendingthesustainabilityreportofthe company,asachievingthe“alignmentofbrand,reputationandreporting”.TheGlobal ReportingInitiative(hereafterGRI)guidelines(GRI,2002,p.4)alsoconrmsthe perceptionofalinkbetweenRRMandCSRreportingwhenitisassertedthat“the processofdevelopingasustainabilityreportprovidesawarningoftroublespots ... .in reputationandbrandmanagement”.Asanalpieceofevidence,KPMG’s(2005,p.2) surveyofCSRreportingalsoclaimsthatoneofthebusinessdriversforCSRis“tohave agoodbrandandreputation”. Strategyandsub-strategiesExplanation Denial(includingsimple denialandshiftingtheblame) Inbothcasestheresponsibilityfortheactisavoided,eitherbecause thesubjectisnotresponsibleorbecausesomeoneelsehasbeen specicallyidentiedasbeingresponsible.Silencewithregardto impactsmayalsobeseentobeavariationofdenial Evadingresponsibilitydueto: ProvocationOffensiveacthasbeenundertakeninresponsetoanotheroffensive act.Asaresult,theprovocateurshouldbeheldaccountablenotthe subject.Suchanexplanationmayemergeinaccountsofunion– companyconict,forexample DefeasibilityResponsibilitycannotbeassignedbecauselackofinformation, volitionorabilityonbehalfofthesubjectmeansthatitwouldbe unfairforthemtobeheldtoaccount AccidentResponsibilityisreducedduetolackofcontrolovertheoffensiveact GoodintentionsWhiletheoutcomeoftheactisnegativeitmaybethatthemotivesof thesubjectweregoodandtheoutcomecouldnothavebeen Reducingoffensivenessofeventbymeansof: BolsteringSubjectmayprovideinformationaboutotheraspectsoftheir behaviourorcharacterwhicharepositiveandthusareincontrastto thenegativeevent MinimizationTheimpactofthenegativeeventmaybedownplayed,although responsibilityisacknowledged DifferentiationTheparticularoffensiveactisdistinguishedfromotheractsofthis type.Sowhiletheremaybe,forexample,apollutionincidentisnotof thetypeofincidentswhichwouldbeseentobeserious.The organisationinquestionmayalsobedifferentiatedfromotherswho areless“good” TranscendenceThecontextinwhichtheoffensiveactemergesisredenedora rationalefortheactionisofferedsothatitsoffensivenessis mannerbyinternalfactors(seealsoAdams,2002).ThosetwoperspectivesonRRM discoursesaredevelopedseparatelyinthefollowingparagraphs. TheCSRreportingliterature(Adams Figure1. CSRreporting,reputation andlegitimacy Corporatesocial corporatebusiness-as-usualpracticeandisan“ empty”constructionofethicalappearances (Roberts,2003).O’Dwyer(2002,pp.418-9)c ontendsthat“[F]ewmanagersperceivedthat [CSRreporting] reectedactualresponsibilities/ac tivitiesundertaken.Itwaswidely viewedasaformofsymbol”,andquotingoneinterviewee,“mostcompanies interested tobeseentohavesomesortofsocialco nscience”.Thus,thepurposesofCSR reportingmayhavemoretodowiththemanufac tureofanidentityandself-presentation thanwithcommunication/accountabilitypurposesormanagerialperceptionsof reputation.Suchathesis,feedingintoO’Dwy er’s(2002)notionofsymboliclegitimacy, wouldalsogosomewaytoexplainingthelackofdialogicpotentialinCSRreporting legitimacybeingmorebimodalinnature(butseealsotheconclusiontosection4where goods/services.TheanalysisofShell’sreportusingthisframeworkyieldedthree observations.First,thereareexplicitmentionsofreputationintheShellreportthatsuggest thatthereportisbeingusedtoaffectShell’sreputationand/orthatreputationmattersto Shell.Second,thereisevidenceofShell’sd esiretocommunicatetheirpositionwithrespect toexternalmeasuresofreputation.Finally,t hereportappearstolinkthevariouselements ofreputationtogetherinawaythatsuggestscommonalitybetweenthevariousaspects:a processwephaseasreputation“constellations”.Eachelementisconsideredinturn. TherearesevenspecicmentionsofShell’sreputationinthereportfocusingon Shell’sown“reputationtrackersurvey”(althoughtherearefewdetailsgivenastohow thissurveyisundertakenorwhatitentails)[6]andexternalperceptionsoftheir reputation.Explicitmentionsofreputationstress,indifferentways,thatShellhasthe highestoverallreputationwithintheenergysector(p.4andp.41),isrankedsecondin thecontextofenvironmentalreputation(p.25)andthatreputationhasbeenincluded amongthesocialmeasuresintheirbalancedscorecard(p.9).Forexample,itisnotedthat “thereputationoftheoilandchemicalsindustriesislowcomparedwithothersectors ... [h]owever,withintheenergysector,Shellhadthebestoverallreputation”(p.21). Inlinewiththereputationliterature,thetrackersurveyconrmsthatdifferent publicshavedifferentperceptionsofShell(audiencesareidentiedseparatelyand MarkMallochBrown’s[12]commentary(pp.12-13)consistsofanessay, representingtheperspectiveoftheUNDP(theUnitedNationsDevelopment Programme)whichexaminesthe“challengeofprovidingaccesstomodernenergy forthe40percentoftheworldwholiveswithoutit”(p.12).Inageneralsensetheessay couldbeseentoobliquelybuildreputation(fortheindustryandforShell)whenitis stated:“Wearealsotalkingrealpartnerships:Shellandothersintheprivatesector StrategyfromBenoit(1995)Examplesofdisclosure(allpagereferencestoShell,2002report) DenialNotevident Evadingresponsibility: ProvocationNotevident DefeasibilityElementsofapproachispresentindiscussionsof:tacklingAIDS/HIV inworkforce(p.37);tacklingbribery(p.39)wheretheinherent problemsinidentifyingsuchpracticesarediscussed;andtheimpact ofoilandgastaxrevenuesonthenatureofgovernmentactivitiesin thedevelopingworld(p.39).Inthesecontexts,theneedfor partnershipswasemphasisedandtheaspectsbeingdiscussedareof thenaturewhereassignationofsoleresponsibilitytotheentityis difcultinanycase AccidentsNotevident GoodintentionsNotevident Reducingoffensiveness: BolsteringUndertheheadingglobalsustainabledevelopmentawardsitwas notedthat“ShellwasrankedtopoftheenergysectorintheDowJones SustainabilityIndex”(p.4)andthatthe“MalampayaDeepwater gas-to-powerprojectinthePhilippineswonaPartnershipAward– SponsoredbytheUNEnvironmentProgrammeandtheInternational ChamberofCommerce–foritsapproachtosustainabledevelopment” (p.4andp.37) MinimizingCriticismisminimisedwithrespecttoreceivinganawardfor “greenwash”frompressuregroupsbecause“mostofourinvestments stillgotodeliveringfossilfuels,whilewetalkextensivelyaboutour activitiesinsolar,windandhydrogen”(p.43).Shell’sresponsetosuch criticismisthattheytalkaboutsolarpoweroffuelcellsbecause “thoughsmalltoday,theyareapotentiallybigpartofourenergy businessinthefuture”(p.43).A“TellShell”quotecouldalsobeseen tominimisetheimpactofnegativecommentsinthatforum:“I’m amazedandannoyedthatyouhavetoendureallthetrafcfromthe folkswhoapparentlyblameyouforeverythingfrom mischaracterizationofinnocentwolves,tocolonialisminNigeria,to single-handedlydestroyingtherainforestandtheozonelayer beforelunch”(p.43) DifferentiationAnindividualfromIUCNafrmsthat“Shellistherstenergy companytoestablishaBiodiversityStandard”(p.26).Likewise,the directoroftheenvironmentDirectorate-GeneraloftheEuropean Commissionnotethat“Shellisaworldleader isanexampletobe TableII. LinkingShelldisclosures todiscursivereputation discussion).Second,oneofthemostprominentthemesofthereportishowShellcanbe partofabroaderpushto“deliveralltheenergyneededfordevelopmentoverthenext50 yearswithoutpollutionlevelsthatdamagehealth,blightlocalenvironmentsand threatenvitalnaturalsystems”(p.14).Thistranscendentdiscourseisreinforcedbythe externalviewbyMarkMallochBrownofUNDPexaminingthe“challengeofproviding accesstomodernenergyforthe40percentoftheworldwholiveswithoutit”(p.12). Likewise,Shellstatesthat“wecontinuetomakeprogressintranslatingourcommitment tocontributetosustainabledevelopmentintoaction”(p.8)andthat“theworldneeds low-emissionandlow-carbonenergy.Itwilltakemorethanadecadebeforealternatives withlarge-scalepotential ... cancompeteeffectively ... Today,Shellisworkingto reducethecostsofsolarpower”(p.15).ThesequotesprovideaavourofhowShell presentsapicturewhere“sustainabledevelopmentisgoodforbusinessandbusinessis goodforsustainabledevelopment”(p.2).Inthismanner,anyoffensivenessassociated withcorporateactivitiesareplacedincontrasttothenarrativethatthisisthewayin whichthepoorwillhavebetteroptionsinthefuture(seealsoRoberts,2003).Assuchit maywellbethecasethattheShellreportisasmuchtodowiththemanufactureofthe organisationidentityasitiswiththeexternalmanagementofreputation. Insummary,itappearsthatexaminingreportingfromaRRMpointofviewmaybe usefulinanalysingCSRreports.Inparticular,theShellreportappearedtolinkelements ofreputationtogetherinwhatwehavedescribedasconstellationsofreputation.These constellationssoughttolinksocialandenvironmentalresponsibilitieswithassertions andevidenceaboutthequalityofmanagementwithintheorganisation.Theapparent ultimateendofthelinkingwastodemonstratehowtheseelementsmutuallyreinforced andsustainednancialperformance.Thesecondkeyndingwasthatthedisclosures hadastrongtranscendentalquality.Specically,Shell’sactivitieswerelinkedto providingopportunitiestothepoortoprosperandthiswasadominantthemeinthe report.TheShellreport,however,couldalsobereadusingalegitimacylensanditisto thecomparisonbetweentheRRMthesisandlegitimacytheory(andtoalesserextent stakeholdertheory)thatthispapernowturns. StrategyfromBenoit(1995)Examplesofdisclosure(allpagereferencestoShell,2002report) CorrectiveactionItwasnotedthatattheSAPREF(SouthernAfrica’sbiggestcrudeoil reneryanda50:50jointventurewithBP)Shell“discoveredthatwe hadbeensignicantlyunder-reportingoursulphurdioxideemissions becauseofamiscalculationandwehadtoomanyincidents,including amajorleakinanundergroundpipelineinaresidentialarea”(p.27). 5.Integratinglegitimacy,stakeholdertheoryandreputation Legitimacytheoryproposesthattherearefourwaysinwhichanorganisationcan parallelsinBenoit’sframeworkwiththepossibleexceptionofthestrategyof mortication.If,however,onewouldexpecttoseeappealsforforgivenessaspartof educatingandinformingrelevantpublicsaboutactualchangesinperformancethen morticationcouldalsobeseentotthelegitimacyframework.Linkingthelegitimacy frameworkmorecloselytoBeniot,thefollowingconnectionsappeartoexist.Educating relevantpublicsofactualchangesiscognatewithBenoit’scorrectiveaction.Asnoted above,morticationcouldplayapartinthisprocess,andifitwasinvokedcould indicateagreaterrecognitionofadisturbancetothesocialcontract. AllofBenoit’scategoriesofresponses(exceptforcorrectiveaction)couldbeseenas approachestochangingperceptionsbutnotbehaviour(legitimationstrategy2).This actions).Finally,changingexpectationsofperformanceismostcloselylinkedtothe strategiesofdifferentiationandminimisation(whichagainarepartoftherepertoireof reducingoffensiveness).Thissuggeststhattherearerelativelyfewerdiscursive strategiesforlegitimation/reputationenhancementinthesetwoareas. Itis,therefore,apparentthatlegitimacytheoryexplanationsforreportingand Beniot’sstrategiesofimagerestorationarelargelycognate.Benoit’stypology, however,appearstoofferaframeworkforunderstandingthemeansbywhich legitimacyisbeingsought/achieved.Thisfocusonlinguisticstrategies,wewould suggest,maybeespeciallyappealingifanalysisofreportingmovestowards examiningdiscoursesratherthanquantitativemeasuresofdisclosure.Whereasmany legitimacytheorystudiesoftenprovideevidenceofhowvolumesofdisclosurediffer companies(thatis,itisacknowledgedtheRRMcannotbereducedsolelytoCSR reporting).IfasFombrunandVanRiel(1997,p.10)assert,reputationis“acollective representationofarm’spastactionsandresultsthatdescribestherms’abilityto delivervaluedoutcomestomultiplestakeholders”thenthisCSRreportingdoesappear tohavethepotentialtocreatereputationeffects.Indeed,aglimpseofaquantication ofthisproposedconnectioncanbefoundinDepartmentofTradeandIndustry/Forum fortheFuture(2003)whoreport: [R]eputationandtheimportanceofCSRandsustainabilityareclearlylinked,particularlyin ]everymonthfrom thousandsofUKcustomersthroughanindependentresearchagency.Basedoneighteen monthstracking,BThasidentiedthatCSRattitudeaccountsforatleast25percentofthe dimensionsthatdriveBT’scorporatereputation.Corporatereputationisdirectlylinkedasa Little,P.L.andLittle,B.L.(2000),“Doperceptionsofcorporatesocialresponsibilitycontributeto explainingdifferencesincorporateprice-earningsratios?Aresearchnote”, ReputationReview ,Vol.3No.2,pp.137-42. Roberts,J.(2003),“Themanufactureofcorporatesocialresponsibility:constructingcorporate ,Vol.10No.2,pp.249-65. Roberts,P.W.andDowling,G.R.(2002),“Corporatereputationandsustainedsuperiornancial StrategicManagementJournal ,Vol.23No.12,pp.1077-93. Schweizer,T.S.andWijnberg,N.M.(1999),“Transferringreputationtothecorporationin differentcultures:individuals,collectivesystemsandthestrategicmanagementof corporatereputation”, CorporateReputationReview ,Vol.2No.3,pp.249-66. Scott,S.V.andWalsham,G.(2005),“Reconceptualizingandmanagingreputationriskinthe knowledgeeconomy:towardsreputableaction”, OrganizationalScience ,Vol.16No.3, pp.308-22. Correspondingauthor JanBebbingtoncanbecontactedat:jan.bebbington@st-andrews.ac.uk Measurementcategories performance Qualityof environmental, Topurchasereprintsofthisarticlepleasee-mail: