Abstract

Studies across various disciplines have shown that, although they sound similar, there is significant difference in the meanings of the words equality and equity. However, no research has been conducted on the linguistic and discursive construction of these two concepts, especially in Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) disclosures, which are increasingly used by companies to show their commitment to these issues. In light of this, the primary objective of this study is to assess the usage of equity and equality in ESG communication, comparing it with their usage in a general English corpus. Additionally, the study aims to evaluate the transparency of companies’ communication regarding their commitment and approach to equality and/or equity. Through a synchronic corpus-based analysis of a pilot corpus of ESG reports from companies operating in the sectors of car rental and ride sharing, followed by a comparison with the enTenTen21 Corpus, this paper provides insights into the linguistic profiles of the two words and the communication strategies in both contexts. The findings attempt at contributing to an updated linguistic definition of the distinction between equity and equality that is still lacking in the literature.

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