6533b7dbfe1ef96bd126f7be

RESEARCH PRODUCT

Csr communication strategies of Colombian business groups: an analysis of corporate reports

Jaime Andrés Correa-garcíaEmma García-mecaMaría A. García-benau

subject

content analysisGeography Planning and DevelopmentTJ807-830AccountingAnálisis de contenidoManagement Monitoring Policy and LawColombiaTD194-195:CIENCIAS ECONÓMICAS [UNESCO]Renewable energy sourcescorporate reportStock exchangeComunicación en administración0502 economics and businessGE1-350Responsabilidad social de los negociosEmerging marketsStakeholder theorySocial responsability of businessEnvironmental effects of industries and plantsCSR communication strategies; business groups; Colombia; stakeholder theory; content analysis; corporate reportRenewable Energy Sustainability and the Environmentbusiness.industrystakeholder theory05 social sciencesbusiness groupsStakeholderUNESCO::CIENCIAS ECONÓMICASUnit of analysisEnvironmental sciencesContent analysisSustainabilityCorporate social responsibility050211 marketingcsr communication strategiesbusinessCommunication in management050203 business & management

description

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.

yearjournalcountryeditionlanguage
2018-05-16
10.3390/su10051602https://hdl.handle.net/10550/82700