Mostra i principali dati dell'item

dc.contributor.authorGarcía Torea, Nicolás 
dc.contributor.authorFernández Feijoo, Belén
dc.contributor.authorCuesta, Marta de la
dc.date.accessioned2024-04-09T10:34:02Z
dc.date.available2024-04-09T10:34:02Z
dc.date.issued2019-10
dc.identifier.issn1535-3958
dc.identifier.urihttp://hdl.handle.net/10259/8891
dc.description.abstractThis paper studies whether the failure of corporate social responsibility (CSR) reporting practices to enable effective CSR communication allowing stakeholders to appreciate firms' CSR is due to the reporting model guiding firms in elaborating sustainability reports, the companies' application of the model, or both. Drawing on the communication theory and using interpretive textual analysis, the paper specifically assesses Global Reporting Initiative (GRI) guidelines, the most widespread CSR reporting model worldwide, and its application by a leading sustainability reporter. The findings indicate that GRI guidelines suffer from significant limitations that hamper the production of reports accounting for CSR impacts. This paper contributes to critical research on CSR reporting practices and calls for redirecting current reporting practice towards a more effective approach. Additionally, it also responds to the need to approach CSR reporting research relying on theories different from the one commonly used.en
dc.description.sponsorshipAcknowledges the financial support of Consejería de Educación, Junta de Castilla y León and FEDER, Grant/Award Number: Proyect BU058P17.en
dc.format.mimetypeapplication/pdf
dc.language.isoenges
dc.publisherWileyen
dc.relation.ispartofCorporate Social Responsibility and Environmental Management. 2019, V. 27, n. 2, p. 952-968en
dc.subjectCommunication theoryen
dc.subjectGRIen
dc.subjectGRI guidelinesen
dc.subjectReporting guidelinesen
dc.subjectSustainability reporten
dc.subject.otherEconomíaes
dc.subject.otherEconomicsen
dc.titleCSR reporting communication: Defective reporting models or misapplication?en
dc.typeinfo:eu-repo/semantics/articlees
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses
dc.relation.publisherversionhttps://doi.org/10.1002/csr.1858es
dc.identifier.doi10.1002/csr.1858
dc.identifier.essn1535-3966
dc.journal.titleCorporate Social Responsibility and Environmental Managementen
dc.volume.number27es
dc.issue.number2es
dc.page.initial952es
dc.page.final968es
dc.type.hasVersioninfo:eu-repo/semantics/acceptedVersiones


Files in questo item

Thumbnail

Questo item appare nelle seguenti collezioni

Mostra i principali dati dell'item