Rhetorical Move Structure in Corporate Annual Reports: Comparing Saudi and American Move Structures

Introduction: This study applied genre analysis to Saudi and American corporate annual report introductions to examine rhetorical moves, communicative purposes, and discourse structures across banking, energy, and digital sectors. Therefore, the current paper aimed to establish a model for rhetorical moves structure for the corporate introduction, bridging academic research and professional practice and addressing gaps in genre studies. Methodology: A mixed-method approach was employed, consisting of a more than 200,000-word corpus analysis and six expert interviews to address the research objectives. Results: The findings indicated a four-move rhetorical structure in annual report introductions, including setting the scene, market positioning, expressing gratitude, and looking forward, across three industries in Saudi Arabia and the U.S. and outlined cultural differences between discourse communities. Conclusion: This study analyzed corporate annual report introductions across three industries in two countries over five years, identifying a flexible four-move structure shaped by industry and cultural factors, providing insights for corporate writers and discourse researchers.