Hart (1997) and Cyphert (2010) explain, how social actors propose a point of view, allow debate and argument, and explain their perspectives and positions. These are all means of democratically deciding on the constitution of the social order. On the other hand, from a critical perspective, some social actors enjoy a privileged position in society, and have extensive social resources that enable them to exert disproportionate influence on how the social order is shaped. To this end, rhetorical analysis furthers critical insight into social/environmental reporting by revealing how persuasive strategies assist to influence social understandings in ways that emphasise business interests.