aDResearch ESIC International Journal of Communication Research


¿Qué piensan los directores europeos sobre los riesgos y oportunidades de la comunicación de la Responsabilidad Social Corporativa?



Tras los múltiples escándalos corporativos, el compromiso social y ético de las compañías con la sociedad ha aumentado considerablemente, sufriendo estas una presión para comunicar información relacionada con la Responsabilidad Social Corporativa (RSC). Sin embargo, la comunicación de la RSC no resulta del todo sencilla para sus responsables. A veces, esta es percibida como un modo de perseguir un objetivo oportunista así como una herramienta de marketing con el fin de ofrecer una imagen de empresa responsable que tiene en cuenta a todos sus stakeholders o grupos de interés. El presente artículo revisa las principales aportaciones académicas sobre la comunicación de la RSC y los riesgos asociados a dicha comunicación. A través de entrevistas a los directores responsables de la comunicación de la RSC en las 250 principales compañías europeas, se estudian las opiniones y puntos de vista sobre la comunicación de la RSC. El objetivo del estudio es conocer qué piensan estos directores sobre los riesgos y oportunidades inmersos en la comunicación de la RSC. Del mismo modo se intenta dar una visión sobre las cuestiones problemáticas que pueden encontrar estos directores en el ejercicio de la comunicación de la RSC. 


Adams, C.A. Hill W.Y., y Roberts, C.B. (1998). Corporate social reporting practices in Western Europe: legitimating corporate behaviour? British Accounting Review, 30, 1-20.

APCO. (2004). Global CSR Study, Communicating CSR: Talking to People Who Listen. Disponible en

Arvidsson, S. (2010). Communication of Corporate Social Responsibility: A Study of the Views of Management Teams in Large Companies. Journal of Business Ethics, 96, 339-354.

Ashforth, B. E. y Gibbs, B.W. (1990). The double-edge of organizational legitimation. Organization Science, 1(2), 177-194.

Bauer T. N. y Aiman-Smith L. (1996). Green career choices: The influence of ecological stance on recruiting. Journal of Business and Society, 10 (30), 445-458.

Bevan, S. y Wilmott, M. (2002). The Ethical Employee. London, England: The Work Future Foundation/The Future Foundation.

Bevan, S., Isles, N., Emery, P., y Hoskins, T. (2004). Achieving High Performance-CSR at the Heart of the Business.

London, England: The Work Foundation.

Birth G., Illia L., Lurati F., y Zamparini A. (2008). Communicating CSR: The practice in the top 300 companies in Switzer-

land. Corporate Communication: An International Journal, 13(2).

Brown, T.J. y Dacin, P.A. (1997). The company and the product: Corporate associations and consumer product responses. Journal of Marketing, 51, 68-84.

Brown, N. y Deegan, C. (1998). The public disclosure of environmental performance information-A dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29 (1), 21-41.

Carroll, A. B. (1979). A Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Review, 4 (4), 497-505.

Carroll, A. B. (1999). Corporate Social Responsibility. Evolution of a Definitional Construct. Business and Society, 38 (3), 268-296.

Crook, C. (2005, January 22). The Good Company. A survey of corporate social responsibility. The Economist, 54.

Dawkins, J. y Lewis, S. (2003). CSR in stakeholder expectations: and their implication for company strategy. Journal of Business Ethics, 44, 185-193.

Deegan, C. y Gordon, B. (1996). A study of the environmental disclosure practices of Australian corporations. The Accounting Review, 26 (3), 187-199.

Deegan, C. y Rankin, M. (1999). The environmental reporting expectations gap: Australian evidence. The British Accounting Review, 31 (3), 313-346.

Drumwright, M. E. (1996). Company Advertising With a Social Dimension: The Role of Noneconomic Criteria. Journal of Marketing, 60 (4), 71-86.

Esrock, S. y Leichty, G. (1998). Social Responsibility and Web Pages: Self Presentation or Agenda Setting. Public Relation Review, 24 (3), 305-319.

Fieseler, C., Fleck, M. y Meckel, M.( 2010). Corporate Social Responsibility in the Blogosphere. Journal of Business Ethics, 91, 599–614.

Folkes, V.S. y Kamins, M.A. (1999). Effects of Information About Firms’ Ethical and Unethical Actions on Consumers’ Attitudes. Journal of Consumer Psychology, 8 (3), 243–259.

Frederick, W. C. (1978). From CSR1 to CSR2: The maturing of business-and-society thought. Business and Society, 33(2), 150-164.

Haniffa, R. M. y Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24, 391-430.

Havas Media, (2009). “Sustainability Report” a report developed with the support of Globescan

Hockerts, K. y Moir, L. (2004). Communicating Corporate Responsibility to Investors: The Changing Role of the Investor Relation Function. Journal of Business Ethics, 52, 85-98.

Holme, L. & Watts, P. (2000). Corporate social responsibility: Making good business sense. Conches-Geneva, Switzerland:

World Business Council for Business Development.

Hooghiemstra, R. (2000). Corporate Communicationand Impression Management-New Perspectives Why Companies Engage in Corporate Social Reporting. Journal of Business Ethics, 27, 55-68.

Ivey, P. (2009). Greenwash. En Visser, W, Maten, D, Pohl, M y Tolhurst, N (eds.) The A-Z of Corporate social responsibility (pp. 215-216). Chichester: UK Wiley

Jacob, J. y Kyner, D. B. (1973). Brand Loyalty versus Repeat Purchase Behaviour. Journal of Marketing Research, 10, 1-9.

Joyner, B. y Payne, D. (2002). Evolution and Implementation: A Study of Values, Business, Ethics and Corporate Social Responsibility. Journal of Business Ethics, 41, 297-311.

Keeler, D. (2003). Shaping up. Global Finance, 17, 18-22.

Keller, K. L. (1993). Conceptualizing, Measuring and Managing Customer Based Brand Equity. Journal of Marketing, 57 (1), 1-22.

Klein, J. y Dawar, N. (2004). Corporate social responsibility and consumers’ attributions and brand evaluations in a product-harm crisis. International Journal of Research in Marketing, 21, 203-217.

Knight, G., y Greenberg, J. (2002). Promotionalism and subpolitics: Nike and its laborcritics. Management Communication Quarterly, 15 (4), 541-570.

Ku, G., Kaid, L., y Pfau, M. (2003). The Impact of Web Site Campaigns on Traditional News Media and Public Information Processing. Journalism and Mass Communication Quarterly, 80, 528-547.

Maignan, I. y Ralston, D. A. (2002). Corporate Social Responsibility in Europe and the U.S.: Insights from Businesses’ Self-presentations. Journal of International Business Studies, 33 (3), 497-514.

Maignan, I., Ferrel, O. C., y Hult, G. T. M. (1999). Corporate Citizenship: Cultural Antecedents and Business Benefits. Academy of Marketing Science, 27 (4), 455-469.

Mainelli, M. (2004). Ethical volatility: how CSR ratings and returns might be changing the world of risk. Balance Sheet, 12 (1), 42-45.

McWilliams, A. y Siegel, A. D. (2001). Corporate Social Responsibility: A Theory of the Firm Perspective. Academy of Management Review, 26 (1), 117-127.

Miles, M. B. y Huberman, M.A. (1994). Qualitative Data Analysis (2a. ed.). Thousand Oaks, CA: Sage Publications.

Mohr, L.A., Webb, D.J., y Harris, K.E. (2001). Do consumers expect companies to be socially responsible? The impact of corporate social responsibility on buying behavior. Journal of Consumer Affairs, 35 (1), 45-72.

Mowday, R., Porter, L., y Steers, S. (1979). The Measurement of Organizational Commitment. Journal of Vocational Behaviour, 14, 224-247.

Schlegelmilch, B. y Pollach, I. (2005). The perils and opportunities of communicating corporate ethics. Journal of Marketing Management, 3-4 (21), 267-290

Schoenberger, K. (2000). Levi’s Children. Coming to Terms with Human Rights in the Global Marketplace. New York, NY: Grove Press.

Sen, S. y Bhattacharya, C.B. (2001). Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility. Journal of Marketing Research, 38 (2), 225-244

Tixier, M. (2003). Soft vs. hard approach in communicating on CSR. Thunderbird International Business Review, 45 (1), 71-91.

Wanderley L.S.O., Lucian, R, Farache, F, de Sousa Filho, J.M. ( 2008). CSR Information Disclosure on the Web: A Context-Based Approach Analysing the Influence of Country of Origin and Industry Sector. Journal of Business Ethics, 82, 369–378.

Westhues, M. y S. Einwiller. (2006). Corporate Foundations: Their Role for Corporate Social Responsibility Communication. Corporate Reputation Review, 9 (2), 144-153.

Zéghal, D. Y Ahmed, S. A. (1990). Comparison of Social Responsibility Information Disclosure Media used by Canadian Firms. Accounting, Auditing and Accountability Journal, 3 (1), 38-53.