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Corporate social responsibility communication after COVID-19: what values for practical implementation of the SDGs?

Sana Tebessi (Higher Institute of Accounting and Business Administration, ISCAE, University of Manouba, Tunis, Tunisia and Applied Research in Business Relationships and Economics (ARBRE), Institut Superieur de Gestion de Tunis, University of Tunis, Le Bardo, Tunisia)
Amal Ben Cheikh (Laboratory Applied Research in Business Relationships and Economics (ARBRE), Institut Superieur de Gestion de Tunis, University of Tunis, Le Bardo, Tunisia and Esprit School of Engineering, Ariana, Tunisia)
Mariem Dali (Department of Marketing, Institut Superieur de Gestion de Tunis, University of Tunis, Le Bardo, Tunisia)

Qualitative Market Research

ISSN: 1352-2752

Article publication date: 1 July 2024

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Abstract

Purpose

In line with the growing trend of companies focusing on achieving sustainable development goals (SDGs), this research paper aims to propose a classification of values of socially responsible companies aligned with the SDGs that these companies could fulfill.

Design/methodology/approach

The authors’ carried out a qualitative semiotic analysis of four companies as part of the corporate environmental communication initiative to focus on the corporate values conveyed in the messages. Using thematic analysis, the authors’ identified the SDGs achieved by their actions. By coding the values and the SDGs, the authors’ performed a top-down hierarchical classification, linking the value system to the SDGs.

Findings

This research unveils various relationships between corporate communication values and the practical implementation of specific SDGs. This paper sheds light on the central role of utilitarian values in achieving SDGs 7, 8, 9, 10, 11 and 13 and highlights the importance of existential values in reaching SDGs 8, 9, 10, 12, 11 and 17. Conversely, no utilitarian values contribute to the realization of SDGs 7, 8, 11, 13 and 17, while no existential values enable the achievement of SDGs 7, 12, 13 and 17.

Originality/value

This research makes a valuable contribution to the achievement of the SDGs by adopting a streamlined approach that aligns with specific company values. The classification of values by SDG provides an in-depth understanding of commitments toward these goals and promotes more coherent integration into corporate culture and business practices. This approach ensures that sustainable progress is aligned with the values communicated in their long-term strategy, enabling businesses to effectively address crises.

Keywords

Citation

Tebessi, S., Ben Cheikh, A. and Dali, M. (2024), "Corporate social responsibility communication after COVID-19: what values for practical implementation of the SDGs?", Qualitative Market Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/QMR-09-2023-0131

Publisher

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Emerald Publishing Limited

Copyright © Emerald Publishing Limited

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