CAGLIARI

The unit aims to investigate the financial disclosure practices of some Italian listed companies in the energy sector (e.g., Saras S.p.a., Eni, Edison, Falck Renewables). The focus will be on the relationship between the companies and their actual and potential stakeholders, namely on documents such as financial press releases and reports, presentations, corporate governance reports, annual reports, but also by-laws, codes of ethics, documents relating to sustainability, environment and social responsibility. These multimodal, intertextual and interdiscursive texts aim to improve the company’s communication practices in terms of transparency, credibility and trust, social responsibility and ethics, identity and reputation construction. The analysis will be carried out both synchronically and diachronically on a 2005-2020 corpus. The texts will be investigated, both qualitatively and quantitatively, in terms of their formal and functional aspects, genre features and as social and professional practices. The participants’ identities and relationships will be taken into consideration, as well as the channels of communication, the new digital affordances and how financial and pandemic crises have influenced the company’s financial linguistic strategies. The presence of documents translated into English for an international reader allow an expanded analysis of 1) social practices and transparency by investigating the notion of translation ethics, which is receiving increasing attention in Translation Studies and 2) the translator’s (in)visibility and agency in financial disclosures.