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CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports

Published on May 16, 2018in Sustainability 2.59
· DOI :10.3390/su10051602
Jaime-Andres Correa-Garcia1
Estimated H-index: 1
,
Maria-Antonia Garcia-Benau1
Estimated H-index: 1
,
Emma Garcia-Meca1
Estimated H-index: 1
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Abstract
The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken from the Colombian Stock Exchange. The study uses as its unit of analysis corporate reports that have been classified into four categories: annual reports (ARs), sustainability reports (SRs), combined reports (CRs), and integrated reports (IRs). The results show that IRs are the most similar reports, that Colombian BGs are mainly employee-oriented (ARs, SRs, CRs) and shareholder-oriented (IRs), and that response and involvement communication strategies are the most commonly used. Our research has theoretical and practical implications based on the assumption that the study of corporate reports has particular importance for those BGs with diversification strategies and international orientation, since it opens possibilities for future research.
  • References (52)
  • Citations (4)
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References52
Newest
Published on Mar 1, 2019in Journal of Business Ethics 3.80
Pilar Acosta2
Estimated H-index: 2
(ICESI University),
Mar Pérezts3
Estimated H-index: 3
(EMLYON Business School)
The stream on political corporate social responsibility (PCSR) argues that companies have recently assumed state-like roles to influence global governance. However, following emerging calls for greater contextualization of CSR, we trace the historic evolution of PCSR in the case of Colombia and argue that such political engagement by firms is not new. Looking beyond a linear chronological account, we reveal the sedimentation process behind PCSR by exploring the archetypical political roles busin...
3 Citations Source Cite
Published on Nov 1, 2018in Journal of Business Ethics 3.80
Anabella Davila6
Estimated H-index: 6
(Tec: Monterrey Institute of Technology and Higher Education),
Carlos Rodriguez-Lluesma4
Estimated H-index: 4
(University of Navarra),
Marta M. Elvira4
Estimated H-index: 4
(University of Navarra)
Stakeholder engagement is central to organizations’ social impact. Engagement activities rely on mechanisms whose complexity increases for multinational corporations (MNCs). This study explores the boundary conditions of our Western/Northern-based knowledge of stakeholder engagement mechanisms through the examination of such practices in multinational companies founded in Latin America (Multilatinas—MLs). Based on previous studies on the identification of organizational stakeholders in the regio...
3 Citations Source Cite
Andrea Venturelli6
Estimated H-index: 6
(University of Salento),
Simona Cosma2
Estimated H-index: 2
(University of Salento),
Rossella Leopizzi4
Estimated H-index: 4
(University of Salento)
6 Citations Source Cite
Published on Apr 20, 2018in Journal of Business Ethics 3.80
Mohammed Hossain9
Estimated H-index: 9
,
Mohammed Islam3
Estimated H-index: 3
(Sohar University)
+ 2 AuthorsMd. Samsul Alam10
Estimated H-index: 10
The purpose of this paper is to investigate the nature of rhetoric and rhetorical strategies that are implicit in the standalone sustainability reporting of the top 24 companies of the Fortune 500 Global. We adopt Bormann’s (Q J Speech 58(4):396–407, 1972) SCT framework to study the rhetorical situation and how corporate sustainability reporting (CSR) messages can be communicated to the audience (public). The SCT concepts in the sustainability reporting’s communication are subject to different t...
4 Citations Source Cite
Published on Mar 21, 2018in Sustainability 2.59
Lara Tarquinio2
Estimated H-index: 2
,
Domenico Raucci2
Estimated H-index: 2
,
Roberto Benedetti12
Estimated H-index: 12
This study has two main purposes. First, it explores the performance indicators disclosed in the Global Reporting Initiative (GRI)-based Sustainability Reports (SRs) produced by the companies of three different countries: Italy, Spain and Greece. Second, it verifies how some corporate variables, country of origin variables and “attributes” of the SRs can explain the disclosure of GRI indicators. To verify the quantity and type of the indicators disclosed, we performed a content analysis of the S...
3 Citations Source Cite
Published on Mar 19, 2018in Sustainability 2.59
Waris Ali3
Estimated H-index: 3
,
Maha Faisal Alsayegh1
Estimated H-index: 1
+ 2 AuthorsJaved Iqbal13
Estimated H-index: 13
The aim of this research is to investigate the link between different proxies of social visibility such as company size, company profitability, environmental sensitivity, and multinational subsidiary with CSR disclosure. This study used a content analysis method to extract CSR-related information from the annual reports of 253 listed companies of Pakistan. The collected data was analyzed through a multiple linear pooled regression analysis technique. The results showed that company size, company...
2 Citations Source Cite
Published on Dec 1, 2017in International Business Review 3.64
Mehmet Demirbag25
Estimated H-index: 25
(University of Essex),
Geoffrey Wood27
Estimated H-index: 27
(University of Essex)
+ 1 AuthorsOlga Rymkevich1
Estimated H-index: 1
(University of Modena and Reggio Emilia)
A central concern within contemporary socio-economics has been on the relationship between national institutional configurations and societal outcomes. In this paper, we assess the relationship between legal origin and a range of correlated indicators of social responsibility, focusing on socially responsible investing and voluntary charitable giving. We found that in Common Law contexts, lower levels of social responsibility than in Civil Law contexts, other than in the area of charitable givin...
9 Citations Source Cite
Published on Nov 29, 2017in Sustainability 2.59
Lisa Koep1
Estimated H-index: 1
A recent emergence of academic discourse within organisation and management scholarship is encouraging organisations to embrace the performative power of aspirational talk within corporate social responsibility (CSR) communication. However, there has been no empirical study to date to investigate the appropriateness of such encouragement. This paper analyses CSR reporting and underlying sensemaking processes to trace how far this academic departure from the dominant discourse of verification and...
3 Citations Source Cite
Published on Nov 1, 2017in Public Relations Review 1.62
Joon Soo Lim8
Estimated H-index: 8
(SU: Syracuse University),
Cary A. Greenwood3
Estimated H-index: 3
(MT: Middle Tennessee State University)
Abstract In this current study, we compared two contemporary CSR communication strategies (engagement vs. responsiveness), along with communication channels, in achieving CSR goals. We conducted an online survey with public relations, corporate communication, corporate social responsibility, investor relations and sustainability executives within the companies listed on the Wilshire 5000 Total Market Index of publicly traded U.S. companies. Results showed that CSR engagement strategy had a posit...
18 Citations Source Cite
Published on Nov 1, 2017in Business & Society 5.01
Kareem M. Shabana3
Estimated H-index: 3
(CCSU: Central Connecticut State University),
Ann K. Buchholtz2
Estimated H-index: 2
(RU: Rutgers University),
Archie B. Carroll35
Estimated H-index: 35
(UGA: University of Georgia)
This article presents a three-stage model of how isomorphic mechanisms have shaped corporate social responsibility (CSR) reporting practices over time. In the first stage, defensive reporting, companies fail to meet stakeholder expectations due to a deficiency in firm performance. In this stage, the decision to report is driven by coercive isomorphism as firms sense pressure to close the expectational gap. In the second stage, proactive reporting, knowledge of CSR reporting spreads and the pract...
25 Citations Source Cite
Cited By4
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Published on Jan 21, 2019in Sustainability 2.59
Beata Zatwarnicka-Madura , Dariusz Siemieniako6
Estimated H-index: 6
+ 1 AuthorsYauheniya Sazonenka1
Estimated H-index: 1
Companies’ increasing social awareness has led to the development of a corporate social responsibility orientation, whose implementation impacts on their overall marketing communication, both at its strategic and operational levels. The issue of integration of both levels is recognized as a research gap and is thus, the main interest of this article. A company’s CSR orientation depends on the context of social problems, specifically in our case, the need for women’s empowerment as well as the cr...
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Published on Nov 9, 2018in Sustainability 2.59
Renáta Myšková3
Estimated H-index: 3
,
Petr Hájek13
Estimated H-index: 13
Annual reports are an important source of qualitative information about a company’s strategic areas, including sustainability. However, previous work on sustainability assessment has been limited to quantitative indicators that are difficult to obtain. Here, we address this issue by analyzing a company’s strategic documents, with the specific aim of demonstrating the role of sustainability and social responsibility in the text of the annual reports of companies in the IT services industry. We de...
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Published on Jul 11, 2018in Sustainability 2.59
Carmen Raquel Córdova1
Estimated H-index: 1
,
Ana Zorio-Grima8
Estimated H-index: 8
,
Paloma Merello1
Estimated H-index: 1
In the last decade, companies have started to disclose information on carbon emissions. To our knowledge, this is the first paper to look into this phenomenon in South America, which is a very important geographical area regarding climate change because of the local nature and developing economies. This paper explores the relationships between some corporate variables and two important decisions: (i) whether to report carbon emissions, and (ii) the impact on the evolution of carbon emissions. Lo...
1 Citations Source Cite