The recent interest in environmental, social and governance (ESG) concerns reveals growing recognition of human-induced crises. ESG disclosure is articulated in various texts, but ESG reports are the principal genre. These reports display intertextuality because the absorption and transformation of other texts are crucial to making meaning. The present article investigates ESG reports from Argentina and Malaysia and performs an intertextual analysis. The intertextual references enable corporations to disclose compliance, guidance, confirmation, evidence and resources for ESG activities. The functions can be realised by different language features and provide variety in articulating intertextuality. The references can be organised, considering intertextual source and intertextual gap to reveal how references are employed and motivate querying why references are employed in such a manner. While internal sources promote self-regulation for ESG, external sources promote cooperation among various parties for ESG. Moreover, minimising more than maximising the intertextual gap gives corporations greater control of information, and it can be traced to specific individuals/groups and documents. Intertextuality is choreographed because corporations select the references or certain parts of these references. The selection is simultaneously inclusive and exclusive because amenable references are included, but others are excluded. Intertextuality in ESG reports becomes a ‘short-cut’ to garner corporate credibility. It frames beneficial activities and is an exercise in impression management because a favourable construal of ESG and therefore corporations is cultivated. These findings could motivate academics and practitioners to improve discursive competence, a systematic way to decipher and deploy intertextuality.

Keywords: ESG; disclosure; intertextuality; references; impression

DOI: http://doi.org/10.17576/3L-2026-3201-02

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