Corporate responses to sustainability issues: are they rhetorical?

Purpose This study aims to examine the rhetorical strategies used by the top 50 large-cap companies on the Indonesia Stock Exchange in their voluntary sustainability reports (2006–2023), focusing on their alignment with institutional theory’s concept of decoupling. Design/methodology/approach An index adapted from the frameworks of Benoit (1995), Bolino and Turnley (2003) and Shrives and Brennan (2017) was used in a content analysis to evaluate corporate rhetorical strategies. The thematic analysis further explored the perspectives of sustainability reporting managers through semi-structured interviews. Findings Content analysis of 144 sustainability reports reveals that bolstering is the most prevalent rhetorical strategy, while simple denial is the least used. Thematic analysis of interviews with sustainability reporting managers confirms that these rhetorical responses are primarily symbolic, strategically used to protect and enhance corporate reputation. Research limitations/implications The study is limited to large-cap Indonesian companies and relies on publicly disclosed reports and interviews. Practical implications The findings provide insights for companies to enhance transparency in sustainability communication, assisting stakeholders in critically evaluating corporate sustainability claims to foster trust and accountability. Social implications This study helps stakeholders critically assess corporate sustainability commitments, highlighting the need for stronger oversight and genuine accountability. Originality/value The novelty lies in reclassifying rhetorical strategies from Benoit (1995), Bolino and Turnley (2003) and Shrives and Brennan (2017) into a unified framework, offering fresh insights into symbolic sustainability communication.