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Sustainability 2015, 7(8), 11010-11031; doi:10.3390/su70811010

Assessing the Communication Quality of CSR Reports. A Case Study on Four Spanish Food Companies

1
Department of Economics and Social Sciences, Universitat Politècnica de València, Camino de Vera s/n, Valencia 46022, Spain
2
Energy Engineering Institute, Universitat Politècnica de València, Camino de Vera s/n, Valencia 46022, Spain
3
INGENIO (CSIC-UPV), Universitat Politècnica de València, Camino de Vera s/n, Valencia 46022, Spain
*
Author to whom correspondence should be addressed.
Academic Editor: Giuseppe Ioppolo
Received: 6 July 2015 / Revised: 5 August 2015 / Accepted: 7 August 2015 / Published: 12 August 2015
(This article belongs to the Section Economic, Business and Management Aspects of Sustainability)
View Full-Text   |   Download PDF [1009 KB, uploaded 12 August 2015]   |  

Abstract

Sustainability reports are tools for disseminating information to stakeholders and the public, serving the organizations in the dual purpose of communicating CSR and being accountable. The production of these reports has recently become more prevalent in the food industry, despite the fact this practice has received heavy criticism on two fronts: The quality of the tool for communication, and the extent of accountability. In addition to these criticisms, organizations must overcome the additional challenge of publishing sustainability reports that successfully meet the demands of a multi-stakeholder audience. In light of the importance of this practice, this paper presents a method to assess the communication and accountability characteristics of Spanish food companies’ sustainability reports. This method is based on the method Analytic Network Process (ANP) and adopts a multi-stakeholder approach. This research, therefore, provides a reference model for improving sustainability reports, with the aim of successfully meeting their communication objectives and the demands of all stakeholders. View Full-Text
Keywords: CSR; sustainability reports; multi-stakeholder; ANP; MCDM; GRI CSR; sustainability reports; multi-stakeholder; ANP; MCDM; GRI
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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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MDPI and ACS Style

Baviera-Puig, A.; Gómez-Navarro, T.; García-Melón, M.; García-Martínez, G. Assessing the Communication Quality of CSR Reports. A Case Study on Four Spanish Food Companies. Sustainability 2015, 7, 11010-11031.

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