CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING: RELEVANT DISCLOSURE OR MARKETING TECHNIQUE?

The objective of the current paper is to investigate the extent to which CSR reporting relies on marketing techniques, acting as a promoter of the company's image. To this purpose we performed an analysis of CSR reports issued for the period 2012-2013 by either Romanian companies, or Romanian subsidiaries of multinational companies, included in the GRI database, testing if the communication techniques appealed by CSR reporting resembled the ones used in marketing. All research hypotheses were (completely or partially) confirmed, leading us to two major conclusions: (a) with a clear layout, structured in short units, illustrated with a large number of symbolic illustrations, the sustainability reports use communication media in an advertising-like manner; and (b) based on the symbols embedded in the corporate social responsibility text and illustrations, the reports address at least two specific needs of the receiver, selected based on the topic of the specific report sections.