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This research focuses on the CSR communication of companies and more particularly on the discourse they use in the context of their voluntary societal reporting. It proposes to study the way companies shape their CSR narratives to increase their potential for legitimization. Based on speech act theory (Austin, 1970 ; Searle, 1972), we examine Sanofi’s CSR/SD reports between 2004 and 2021 by adopting a dual static and longitudinal analysis to shed light on the discursive process used by companies in their quest for legitimacy. The results highlight two potential discursive levers, namely legitimization by enunciation and testimony and legitimization by action. They also underline the importance that companies nowadays give significance to societal reporting as a communication tool allowing to value the triple performance of the company and to establish and/or reinforce its legitimacy.