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Sustainability 2018, 10(5), 1602; https://doi.org/10.3390/su10051602

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

1
Department of Accounting, School of Economics, University of Antioquia, Calle 67 53-108 Bl., Medellin 13-114, Colombia
2
Department of Accounting, University of Valencia, Avenida dels Tarongers, s/n, 46022 Valencia, Spain
3
Department of Finance and Accounting, Technical University of Cartagena, Calle Real 3, 30201 Cartagena, Spain
*
Author to whom correspondence should be addressed.
Received: 17 April 2018 / Revised: 8 May 2018 / Accepted: 8 May 2018 / Published: 16 May 2018
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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. View Full-Text
Keywords: CSR communication strategies; business groups; Colombia; stakeholder theory; content analysis; corporate report CSR communication strategies; business groups; Colombia; stakeholder theory; content analysis; corporate report
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).
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Correa-Garcia, J.-A.; Garcia-Benau, M.-A.; Garcia-Meca, E. CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports. Sustainability 2018, 10, 1602.

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