This study investigates the stances of US and Chinese energy giants on environmental sustainability through a corpus-assisted analysis of their sustainability reports (2016–2023). Three stances are identified in both corpora, with subtle cross-cultural differences. First, both groups adopt a supportive stance on environmental governance. US companies emphasize international frameworks, whereas Chinese firms align more closely with national policies. Second, a confident stance on corporate competence is evident in both, but with differing rhetorical styles. US companies express confidence through personal and reasoned claims, whereas Chinese companies use assertive, target-driven language. Third, both display an implicit stance of obscuring environmental responsibility by deflecting blame, generalizing responsibility, and downplaying their own environmental impact. This study not only applies the corpus-assisted stance analysis in comparative, cross-cultural corporate environmental discourse, but also extends the theoretical scope of stance analysis by refining the analytical framework and identifying both explicit and implicit stances. It provides a practical tool for business communication scholars to critically evaluate corporate sustainability discourse.
Zhang et al. (2026) studied this question.