Corporate Citizenship: Between Utopia and Practice

The objective of this research is to check if sustainable social status is an explanatory framework or a constraint for development of sustainable opportunistic strategies. In particular, Our ambition in this paper is to point out the contradictions that exist between the concerns shown by the team leaders in their speeches and their really practices in this field. We would thus be able to critically assess the convergent illusory between theoretical concerns and managerial speeches. Based on a specific sample, which is sustainable citizen companies along the period 2002-2007, we examine through a qualitative study, six social reports of “sustainable citizen firms”. Our analysis show a repetitive vocabulary used in all of these speeches thereby as to be a fad and social marketing. More worthy it seems that the social evaluation may be not honest and the worst that it is questionable as it may be biased by the content of social report and opportunistic strategies behind.