2026-07-12T15:50:50Zhttps://riubu.ubu.es/oai/requestoai:riubu.ubu.es:10259/88912024-05-10T11:36:18Zcom_10259_8886com_10259_5086com_10259_2604com_10259_5238col_10259_8887col_10259_6212
Repositorio Institucional de la Universidad de Burgos
author
García Torea, Nicolás
author
Fernández Feijoo, Belén
author
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.
eng
Communication theory
GRI
GRI guidelines
Reporting guidelines
Sustainability report
CSR reporting communication: Defective reporting models or misapplication?
info:eu-repo/semantics/article
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URL
https://riubu.ubu.es/bitstream/10259/8891/1/Garcia-csrem_2019.pdf
File
MD5
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403406
application/pdf
Garcia-csrem_2019.pdf