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Purpose
The purpose of this paper is to assess online corporate communication around commitments to sustainable development goal (SDG) 12, sustainable production and consumption.
Design/methodology/approach
Guided by legitimacy theory, a qualitative directed content analysis was conducted on 13 companies' webpages (81 webpages, 78,947 words).
Findings
Companies broadly failed to communicate about all 11 SDG 12 targets, neglected to consistently address multiple stakeholder groups, missed opportunities to provide concrete evidence of progress and relied on a mix of substantive and symbolic legitimation strategies.
Originality/value
SDG 12 has been under-researched and this paper is one of the first to offer an in-depth analysis of corporate communication regarding SDG 12.
© Emerald Publishing Limited
2023
Emerald Publishing Limited
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