Abstract

GOMEZ-VILLEGAS, Mauricio  and  QUINTANILL, Diego Alexander. Corporate Social Responsibility Reports: a sua evolução e tendências no contexto internacional e colombiano. Cuad. Contab. [online]. 2012, vol.13, n.32, pp.121-158. ISSN 0123-1472.

This document is framed by interdisciplinary studies on corporate social responsibility. The research aimed to build an analytical framework to identify, characterize and assess the evolution of social responsibility reports. The present paper is the third one that presents the progress of such research. The central question is about the evolution of the production of CSR reports in Colombia and at the international level. Here we revisit the conclusions and the analytical framework central arguments that were developed in previous work and focus on the presentation and interpretation of the developments and trends in corporate social responsibility reports since the advent of the Global Reporting Initiative, GRI, in 1997, up to the reports presented in 2010. These developments and trends show that social and environmental information under the GRI approach has been largely captured by financial logic, apparently playing a role that is more about legitimation than transformation (O'Dwyer, 2003; O'Dwyer Owen & Unerman, 2011).

Keywords : Corporate social responsibility; social responsibility reporting; GRI; social accounting; Colombia; Social responsability of business; Business report writing; Social accounting..

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