CSR reporting communication: Defective reporting models or misapplication?
| Autor: | Nicolas Garcia-Torea, Marta de la Cuesta, Belen Fernandez-Feijoo |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
business.industry
Strategy and Management 05 social sciences Accounting 06 humanities and the arts Management Monitoring Policy and Law Development 0603 philosophy ethics and religion Critical research Communication theory 0502 economics and business Sustainability Corporate social responsibility Production (economics) 060301 applied ethics Business 050203 business & management |
| Zdroj: | Corporate Social Responsibility and Environmental Management. 27:952-968 |
| ISSN: | 1535-3966 1535-3958 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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