Las cartas de presentación en los informes de RSC en Chile, España y México

With this corpus-based study we wish to contribute to the elaboration of a new curriculum plan for spanish as a foreign language for economic and business purposes that takes into account transcultural, geopolitical and economic variation. The corpus consists of letters presenting the corporate social responsibility (csr) reports of the ceos of companies in chile, spain and Mexico: three spanish-speaking countries with different linguistic varieties that belong to different areas of csr implementation. The analytical framework for the analyses is based on the theories of csr motivating principles (Frynas y Yamahaki, 2016). The Institutional/Legitimacy theory considers csr discourse as a reputational or legitimacy tool that responds to stakeholder pressure as an external motivating principle. The Agency theory considers that the motivating principles of csr are internal and correspond to the economic or philanthropic objectives of the agents, i.e. the directors or managers of the company. In our corpus, the main motivating principle of csr seems to come from the stakeholders, whereas the economic and ethical arguments show a similar weight. Among the stakeholders, the community is the most prominent in the entire corpus, but in chile the consumers come second, while in spain this position goes to the monitoring entities and in Mexico to the employees and workers. Finally, when corroborating these results through the principle of the three P’s (People, Planet, Profit) of Elkington (1997), the weight of the people is evident in the three parts of the corpus, as well as, to a lesser extent, the profit. The environment receives more attention in the Mexican corpus