Resumo

VOLPENTESTA, Jorge Roberto. The manifest and the supposed in the socio-environmental reports of the companies. Pensam. gest. [online]. 2017, n.43, pp.6-38. ISSN 1657-6276.  https://doi.org/10.14482/pege.43.10576.

Through the analysis of qualitative and quantitative content, 40 socio-environmental reports of companies operating in the Argentine Republic were examined with the following objectives: 1) to examine their communication characteristics and the theoretical-conceptual prevalence of corporate social responsibility or sustainability; 2) describe and analyze the explicit and manifest information as well as the meaning of the implicit, the latent and hidden, interpreting and inferring intentions, attitudes, interests and objectives beyond those expressly stated.

The results show the prevalence of sustainability as a guide for socio-envi-ronmental management. Also, as a consequence of the preeminence of the GRI model, both its contents and the information provided are limited to its guidelines. Various results were obtained from the analysis: most neutral and objective messages in the cover letters; References to codes of ethics; Preeminence of the triad customers-employees-suppliers in the differentiation of stakeholders; scarce presence of its objectives in mission and vision statements; difficulty of comparison with previous years, among others.

Palavras-chave : Sustainability reports; corporate social responsibility; Stakeholders; management.

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