Critical Discourse Analysis in Corporate Reports: Legitimation Strategies in the Context of Environmental Controversies

ABSTRACT This study examines the use of environmental disclosure as a strategic tool to manage legitimacy crises in a mining company, adopting critical discourse analysis (CDA) as the main methodology. Focusing on a case of environmental disaster, this research reveals how corporate narratives can be manipulated to minimize responsibility and reinforce a positive public image despite operational failures. The analysis found that the communication strategies employed tended to prioritize maintaining organizational legitimacy over a genuine ethical commitment to sustainability. Furthermore, this study proposes a theoretical model for evaluating environmental disclosure based on Kant's categorical imperative and Hans Jonas' principle of co‐responsibility, suggesting that only through the adoption of rigorous ethical practices can the continuous trust of stakeholders be ensured. This study contributes to the debate on ethics in environmental disclosure, emphasizing the need for communicative practices that truly reflect the values of social responsibility and sustainability.