Estrategia de comunicación corporativa de las empresas socialmente responsables: análisis del Capital Relacional como base de las relaciones empresa-stakeholders

Abstract

Relationships between company and its stakeholders generate knowledge, Relational Capital and create long-term value. These are an intangible value that is not recognized in the balance sheets of companies. Therefore, corporate communications becomes a strategic element of Relational Capital disclosure and a practice of socially responsible behavior. By using content analysis methodology we examine whether companies are providing voluntary information on their Relational Capital in the annual report. The results show that companies disclose information which is related to the company's image is the most report.