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oai:riubu.ubu.es:10259/88912024-05-10T11:36:18Zcom_10259_8886com_10259_5086com_10259_2604com_10259_5238col_10259_8887col_10259_6212

00925njm 22002777a 4500 dc García Torea, Nicolás author Fernández Feijoo, Belén author Cuesta, Marta de la author 2019-10 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. 1535-3958 http://hdl.handle.net/10259/8891 10.1002/csr.1858 1535-3966 Communication theory GRI GRI guidelines Reporting guidelines Sustainability report CSR reporting communication: Defective reporting models or misapplication?