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Assessing the communication quality of CSR reports. A case study on four Spanish food companies

AutorBaviera-Puig, Amparo; Gómez Navarro, Tomás; García-Melón, Mónica ; García-Martínez, Gabriel
Palabras claveGRI
MCDM
CSR
ANP
Multi-stakeholder
Sustainability reports
Fecha de publicación2015
EditorMultidisciplinary Digital Publishing Institute
CitaciónSustainability 7(8): 11010-11031 (2015)
ResumenSustainability 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.
DescripciónThis article is an open access article distributed under the terms and conditions of the Creative Commons Attribution license.
This article belongs to the Section Economic, Business and Management Aspects of Sustainability.
Versión del editorhttp://dx.doi.org/10.3390/su70811010
URIhttp://hdl.handle.net/10261/132114
DOI10.3390/su70811010
Identificadoresdoi: 10.3390/su70811010
issn: 2071-1050
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