This is a study of how two companies from different countries construct and communicate their Sustainability and Corporate Social Responsibility (CSR). The companies are from the confectionery industry with a similar size, sales, and number of factories. The only difference is the origin of the companies. One is from a developed country (Cloetta based in Sweden) and another is from a developing country (Roshen based in Ukraine). The combination of critical discourse and comparative analysis is used in the study to explain the contexts of countries and companies. The analytical categories are based on Triple Bottom Line Theory and the value-based concept of Sustainability.

The study shows the differences in the constructs of Sustainability and CSR of companies from Sweden and Ukraine. Cloetta's communication is used as a form of legitimization and a tool of green marketing (for enhancing the image and its repair in case of a crisis). Roshen's communication is less developed and used as a self-promotion tool (sustainability understood as philanthropy). The findings add the knowledge in Sustainability and CSR traditions in developing and developed countries.