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CSR reporting communication: Defective reporting models or misapplication?

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dc.contributor.authorGarcia Torea, Nicolas
dc.contributor.authorFernandez Feijoo, Belen
dc.contributor.authorCuesta González, Marta María de la
dc.contributor.orcidhttps://orcid.org/0000-0003-4301-3517
dc.contributor.orcidhttps://orcid.org/0000-0003-3642-2136
dc.date.accessioned2024-11-21T10:04:44Z
dc.date.available2024-11-21T10:04:44Z
dc.date.issued2020
dc.descriptionThe registered version of this article, first published in “Corporate Social Responsibility and Environmental Management, 27", is available online at the publisher's website: Wiley, https://doi.org/10.1002/csr.1858 La versión registrada de este artículo, publicado por primera vez en “Corporate Social Responsibility and Environmental Management, 27", está disponible en línea en el sitio web del editor: Wiley, https://doi.org/10.1002/csr.1858
dc.description.abstractThis 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.en
dc.description.versionversión original
dc.identifier.citationGarcia-Torea, N., Fernandez-Feijoo, B., & De La Cuesta-González, M. (2020). CSR reporting communication: Defective reporting models or misapplication?. Corporate Social Responsibility and Environmental Management, 27(2), 952-968. https://doi.org/10.1002/csr.1858
dc.identifier.doihttps://doi.org/10.1002/csr.1858
dc.identifier.issn1535-3958 | eISSN 1535-3966
dc.identifier.urihttps://hdl.handle.net/20.500.14468/24465
dc.journal.issue2
dc.journal.titleCorporate Social Responsibility and Environmental Management
dc.journal.volume27
dc.language.isoen
dc.page.final968
dc.page.initial952
dc.publisherWiley
dc.relation.centerFacultades y escuelas::Facultad de Ciencias Económicas y Empresariales
dc.relation.departmentEconomía Aplicada
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
dc.subject53 Ciencias Económicas
dc.subject.keywordsGRI guidelinesen
dc.subject.keywordscommunication theoryen
dc.subject.keywordssustainability reporten
dc.subject.keywordsGRIen
dc.subject.keywordsreporting guidelinesen
dc.titleCSR reporting communication: Defective reporting models or misapplication?en
dc.typeartículoes
dc.typejournal articleen
dspace.entity.typePublication
relation.isAuthorOfPublication66549a85-3284-4b84-993e-46572705bb8c
relation.isAuthorOfPublication.latestForDiscovery66549a85-3284-4b84-993e-46572705bb8c
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