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García Torea, Nicolás Fernández Feijoo, Belén Cuesta, Marta de la 2024-04-09T10:34:02Z 2024-04-09T10:34:02Z 2019-10 1535-3958 http://hdl.handle.net/10259/8891 10.1002/csr.1858 1535-3966 This 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. Acknowledges the financial support of Consejería de Educación, Junta de Castilla y León and FEDER, Grant/Award Number: Proyect BU058P17. application/pdf eng Wiley Corporate Social Responsibility and Environmental Management. 2019, V. 27, n. 2, p. 952-968 https://doi.org/10.1002/csr.1858 Communication theory GRI GRI guidelines Reporting guidelines Sustainability report Economía Economics CSR reporting communication: Defective reporting models or misapplication? info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion info:eu-repo/semantics/openAccess Corporate Social Responsibility and Environmental Management 27 2 952 968