Resumen

QUINCHE-MARTIN, Fabián Leonardo. Non-assumption of Responsibility by Means of "Social Responsibility": a Rhetorical Assessment to the "Letters of the Presidents" Included in Three Corporate Social Responsibility Reports in Colombia. Cuad. Contab. [online]. 2014, vol.15, n.37, pp.153-185. ISSN 0123-1472.

Corporate social responsibility (CSR) practices include publishing CSR or sustainability reports, an instrument for the accountability of the environmental, social and economic performance of companies. In Colombia the CSR reports are still made by just a few companies, but they have been starting to be seen as important elements for strengthening the legitimacy of the companies in the country. From a rhetorical analysis, the purpose is to show the strategies used by some companies in favor of supporting their legitimacy, by means of the analysis of the letters of the presidents that may be seen in the CSR reports of three Colombian companies, made during 2009. Among the most important findings, it can be said that the company sees the CSR as a strategic element that makes possible improving its image and, from there, increase its value and profitability. This can be made through the use of discourse strategies including arguments about the company itself (ethos), values accepted by society (pathos) and evidence supporting the performance of the company (logos). It can be concluded that companies make their traditional practices legitimate, assess them positively, and assign responsibility to non-human parties through the use of these arguments..

Palabras clave : rhetoric; accounting; corporate social responsibility; social studies of science; rhetoric; accounting; social responsability of business.

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