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Cuesta González, Marta María de la

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0000-0002-5401-7081
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Cuesta González
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Marta María de la
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20201
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Autor: Fernández Feijóo, Belén ×

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    CSR reporting communication: Defective reporting models or misapplication?
    (Wiley, 2020) García Torea, Nicolás; Fernández Feijóo, Belén; Cuesta González, Marta María de la; https://orcid.org/0000-0003-4301-3517; https://orcid.org/0000-0003-3642-2136
    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.