The ethics of social communicationin performance ESG reporting: A multi-dimensional approach

Abstract

The ethics of social communication in performance reporting is a crucial element of modern organizational governance, particularly within the Environmental, Social, and Governance (ESG) framework. This paper explores the multifaceted dimensions of ethical communication, addressing the interplay of legal, sociological, technological, and psychological aspects. By examining national and international legal frameworks, such as the EU’s Non-Financial Reporting Directive (NFRD) and the U. S. The Federal Trade Commission (FTC) Green Guides highlights how regulations shape corporate behavior and promote accountability in ESG reporting. A key novelty of this research lies in its exploration of the dynamic relationship between corporate performance and legal frameworks, showcasing how organizational practices influence internal regulations and standards. The study delves into the ethical challenges that organizations face, such as greenwashing, selective disclosures, and the complexities of balancing transparency with competitiveness. It underscores the importance of values such as transparency, fairness, and accountability as the ethical foundation for corporate communication. Through case studies, including the Volkswagen emissions scandal and the Flint water crisis, the paper illustrates the consequences of unethical communication in both the competitive and public sectors, emphasizing the critical need for integrity and robust oversight mechanisms. The dynamic relationship between corporate performance and legal frameworks is examined, showcasing how organizational practices influence international regulations and standards. Feedback loops, such as stakeholder consultations and data-driven reporting, play a pivotal role in refining these frameworks, fostering enhanced accountability, global alignment, and innovation. The conclusion highlights the strategic importance of ethical communication as a driver of trust and long-term success. As organizations navigate increasing regulatory demands and stakeholder scrutiny, adopting proactive strategies that integrate ethical communication, standardized frameworks, and innovative technologies is essential. This paper argues that ethical communication is not merely a compliance obligation but a cornerstone of sustainable development, enabling organizations to align with societal expectations and contribute to a transparent and accountable global economy.