Communication of CSR Information
Communication of CSR information emerges from the evolution of the transparency concept at the peak of social responsibility in business management. Traditional financial information for shareholders and investors becomes insufficient to reflect the value of companies and support the decision-making process of a wide range of stakeholders with a growing social awareness. Therefore, the need to create new value metrics arises to cover nonfinancial aspects from an economic, social, and environmental perspective.
Different tools provide information on the sustainable performance of companies. However, sustainability reports are consolidated as the main tool to communicate CSR. Although the implementation of these documents in information systems has been applied on the basis of voluntarism, the newly acquired importance of nonfinancial information encourages regulators...
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