El Reporte Integrado como instrumento comunicador de la RSE en América Latina

Ruben Antonio Velez Ramirez; José Mariano Moneva Abadía; Miguel Ángel Marco Fondevila

doi:10.17533/udea.rc.n84a05

Autores

Ruben Antonio Velez Ramirez Universidad del Quindío https://orcid.org/0000-0001-5524-0640
José Mariano Moneva Abadía Universidad de Zaragoza https://orcid.org/0000-0003-1619-8042
Miguel Ángel Marco Fondevila Universidad de Zaragoza https://orcid.org/0000-0003-2717-8389

DOI:

https://doi.org/10.17533/udea.rc.n84a05

Palavras-chave:

Responsabilidade Social Corporativa, relatório integrado, equilíbrio social, sustentabilidade, comunicação

Resumo

A inclusão de dimensões sustentáveis no modelo de negócios corporativo, impulsionada pela necessidade de demonstrar um impacto social e ambiental positivo, tem levado às empresas a comunicarem as suas práticas de Responsabilidade Social Corporativa (RSC) em busca de legitimidade contra as pressões legais e de organizações internacionais. Neste contexto, o Relatório Integrado surge como uma ferramenta fundamental para satisfazer estas exigências e acrescentar valor à organização. Para avaliar se o Relatório Integrado é efetivamente utilizado como estratégia de marketing e meio de comunicação, foram realizadas diversas revisões da literatura utilizando a metodologia Prisma e ferramentas de análise de dados como o Bibliometrix. Os resultados mostram a inter-relação entre as atividades de RSC e os Relatórios Integrados, que proporcionam reconhecimento, legitimidade e validação das ações da empresa perante todos os seus grupos de interesse (stakeholders).

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