21世纪以来，社会对企业提出了更加多元全面的要求，而企业社会责任报告（Corporate Social Responsibility Reporting，以下简称CSRR）作为企业可持续经营体系的重要组成部分，获得了学术各界的研究关注。作为会计学的信息披露的关键环节，CSRR的非语言学研究已经取得初步成果，但是语言学领域的讨论仍是一片空白，至今为止鲜少有学者结合会计学与语用学的双重视角，基于互文性理论来探讨企业在CSRR中的语用身份构建表现。因此，笔者认为挖掘咖啡行业头部企业在社会责任意识表达方式上的特点，揭示其背后隐含的文化因素与交际意图，对于今后我国各类企业CSRR的国际化书写将会大有助益。故笔者选择了海外连锁咖啡公司星巴克以及瑞幸咖啡的CSRR作为主要研究语料，将深入探讨以下三个问题：1）星巴克和瑞幸咖啡分别在CSRR中主要使用了哪些互文性话语策略来帮助企业建立目标语用身份；2）星巴克与瑞幸咖啡在CSRR中建构的语用身份有哪些异同3）哪些潜在社会因素导致了星巴克和瑞幸咖啡CSRR中企业身份建构的相似性和差异性？为了回答上述研究问题，笔者收集了星巴克2001-2021年度CSRR以及文本数量在20000字符左右的瑞幸咖啡CSRR披露信息作为研究语料，采用定量和定性相结合的内容分析研究方法，针对选定语料中的互文性策略实践进行了识别、分类和频率统计，总结出星巴克和瑞幸咖啡CSRR在互文策略使用及使用频率上的异同点。其次，分析及比较两家海内外咖啡头部企业如何利用互文策略构建目标语用身份。最后，基于语用身份建构选择的异同，结合顺应理论解读可能造成这种现象的社会原因。研究结果揭示，两家公司在CSRR中都使用了文本互文、语图互文和篇际互文三种核心策略以构建其以人为本的雇主品牌、爱国守法的标准化治理企业、赋能他人的有担当企业、关注环保的绿色先锋企业等优质语用身份。适时恰当互文策略的应用不仅能大大提升CSRR的可读性，还有助于向社会各界推广积极的企业形象，助力企业在国际商务体系中获得更多的话语权。

Since the 21st century, society has put forward more diversified and comprehensive requirements for enterprises, and Corporate Social Responsibility Reporting (hereinafter referred to as CSRR), as an important part of the sustainable management system of enterprises, has gained the attention of academics from all walks of life. Although the non-linguistic research on CSRR, which is a key component of accounting disclosure, has achieved preliminary results, the discussion in the field of linguistics is still blank, where few scholars have so far combined the dual perspectives of accounting and pragmatics and explored the performance of corporations' pragmatic identity construction in CSRR based on the theory of intertextuality. Therefore, the author believes that exploring the characteristics of CSRR expressions of head enterprises in the coffee industry, as well as revealing the implicit cultural factors and communicative intentions behind them, will be of great help to the internationalisation of CSRR writing by various enterprises in China for the future. Therefore, the author chooses CSRRs of overseas coffee chains Starbucks and Luckin Coffee as the main research corpus, aiming to thoroughly investigate the following three questions: 1) What are the main intertextual discourse strategies used by Starbucks and Luckin Coffee to help the enterprises establish their target discourse identities in their CSRRs; 2) What are the similarities and differences between the discourse identities constructed by Starbucks and Luckin Coffee in their CSRRs; and 3) What are the potential social factors contribute to the similarities and differences of corporate identity construction between Starbucks and Luckin Coffee in CSRR? In order to answer the above research questions, the author collected CSRRs of  Starbuck from 2001 to 2021 CSRR and CSRR disclosures of Luckin Coffee with a text volume of around 20,000 characters as the research corpus, using a combination of quantitative and qualitative research methods to identify, classify, and count the frequency of intertextual strategy practices, summarising the differences in the use and frequency of intertextual strategies in the CSRR of Starbucks and Luckin Coffee. Secondly, it analyses and compares how these two domestic and overseas coffee head enterprises use intertextual strategies to construct target discourse identity. Finally, based on similarities and differences in the choices of discursive identity construction, social reasons that may have contributed to this phenomenon are interpreted in the light of conformity theory. The results of the study reveal that both companies use three core strategies, namely textual intertext, textual-visual intertextuality, and interdiscursivity, to construct quality discourse identities such as a human-centred employer brand, an empowering company, and an eco-friendly green company in their CSRRs. The application of timely and appropriate intertextual strategies not only greatly improves the readability of CSRR, but also contributes to the promotion of a positive corporate image to all sectors of the society and enables enterprises to gain more discourse power in the international business system.