Abstract

Recent communication and discussion concerning corporate governance, CSR, codes of conduct and other ethical policies have restored the tarnished reputation of the business world which followed a spate of financial scandals. However, one also notices an increased dissonance between the attractive messages emanating from business leaders and the reality. This disconnection between the ‘CSR rhetoric and corporate governance ethics’ and the practical reality experienced within companies leads to hypocrisy. The reality seems too often in contradiction with the idealistic character of corporate communication.In our paper, we analyse the impact of communication and perception on the image and reputation of the company. We survey the characteristics of the media, which include lack of nuance and the tendency to generalization, amplification and reduction. We confront the hypocrisy in the contradiction between words and deeds, and briefly analyse the reasons for this disconnection between message and reality. The continuum from idealism to hypocrisy to position a company in function of the degree of congruence or dissonance between communication and reality forms the basis for a sincerity index