RT info:eu-repo/semantics/article
T1 CSR reporting communication: Defective reporting models or misapplication?
A1 García Torea, Nicolás
A1 Fernández Feijoo, Belén
A1 Cuesta, Marta de la
K1 Communication theory
K1 GRI
K1 GRI guidelines
K1 Reporting guidelines
K1 Sustainability report
K1 Economía
K1 Economics
AB 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.
PB Wiley
SN 1535-3958
YR 2019
FD 2019-10
LK http://hdl.handle.net/10259/8891
UL http://hdl.handle.net/10259/8891
LA eng
NO Acknowledges the financial support of Consejería de Educación, Junta de Castilla y León and FEDER, Grant/Award Number: Proyect BU058P17.
DS Repositorio Institucional de la Universidad de Burgos
RD 17-may-2024