Framing and Phrasing Intentions, Commitments and Achievements in Transparent ESG Communication

This paper proposes a methodological approach that integrates semiotics and cognitive linguistics to analyse how Equality, Diversity and Inclusion (EDI) are communicated in Environmental, Social, and Governance (ESG) reports, with a specific focus on the pharmaceutical industry. By combining Greimas‟s Semiotic Square with the notions of construal and framing from cognitive linguistics, this approach provides a nuanced analysis of how these companies structure and convey their EDI commitments. The method allows for a detailed exploration of key semantic oppositions (e.g., Diversity vs. Non-Diversity, Inclusion vs. Exclusion) and how these oppositions are framed to align with ethical imperatives or business strategies. The paper endeavours to demonstrate how linguistic choices and cognitive mechanisms shape stakeholder perceptions of transparency and corporate responsibility. By presenting a systematic tool for analysing the intersection of language, meaning-making, and corporate social responsibility, this study seeks to unveil how companies phrase their intentions, commitments and achievements in the domain of EDI.