RT Article T1 Searching for New Forms of Legitimacy Through Corporate Responsibility Rhetoric JF Journal of business ethics VO 100 IS 1 SP 11 OP 29 A1 Castelló, Itziar A1 Lozano, Josep M. LA English PB Springer Science + Business Media B. V YR 2011 UL https://www.ixtheo.de/Record/1785641484 AB This article looks into the process of searching for new forms of legitimacy among firms through corporate discourse. Through the analysis of annual sustainability reports, we have determined the existence of three types of rhetoric: (1) strategic (embedded in the scientific-economic paradigm); (2) institutional (based on the fundamental constructs of Corporate Social Responsibility theories); and (3) dialectic (which aims at improving the discursive quality between the corporations and their stakeholders). Each one of these refers to a different form of legitimacy and is based on distinct theories of the firm analyzed in this article. We claim that dialectic rhetoric seems to signal a new understanding of the firm’s role in society and a search for moral legitimation. However, this new form of rhetoric is still fairly uncommon although its use is growing. Combining theory and business examples, this article may help managers and researchers in the conceptualization of how firms make sense of their role in society and what forms of differentiation they strive for through their rhetoric strategies. K1 Rhetoric K1 organizational legitimacy K1 Globalization K1 Discourse Analysis K1 Corporate Social Responsibility K1 Business Ethics K1 Business and society DO 10.1007/s10551-011-0770-8