Le rapport intégré en tant que mécanisme de communication de la responsabilité sociale des entreprises (RSE) en Amérique latine
DOI :
https://doi.org/10.17533/udea.rc.n84a05Mots-clés :
Responsabilité sociale des entreprises, rapport intégré, bilan social, durabilité, communicationRésumé
L’inclusion de dimensions durables dans le modèle d’entreprise, motivée par la nécessité de démontrer un impact social et environnemental positif, a conduit les entreprises à communiquer sur leurs pratiques en matière de responsabilité sociale des entreprises (RSE). Ceci en quête de légitimité face aux pressions juridiques et aux organisations internationales. Dans ce contexte, le rapport intégré est apparu comme un élément clé pour répondre à ces exigences et apporter une valeur ajoutée à l’organisation. Afin d’évaluer si le rapport intégré est effectivement utilisé comme stratégie de marketing et mécanisme de communication, plusieurs analyses documentaires ont été menées à l’aide de la méthodologie Prisma et d’outils d’analyse de données tels que Bibliometrix. Les résultats montrent l’interrelation entre les activités de RSE et le rapport intégré, qui fournit une reconnaissance, une légitimité et une validation des actions de l’entreprise à toutes ses parties prenantes.
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