Resumen

ARIZA BUENAVENTURA, EFRÉN DANILO. ROAD TO REVELATION: EVOLUTION OF SOCIAL RESPONSIBILITY REPORTS IN COLOMBIA (2006-2009). Rev.fac.cienc.econ. [online]. 2012, vol.20, n.2, pp.97-120. ISSN 0121-6805.

This article presents the results of a research in which companies reporting social responsibility reports considering as reference the revelation accomplishment degree of GRI rule, version 3 of 2006. The focus was information characteristics, degree of revelation achieved, the form how the company presents itself and the way how recognition is provided to the interest groups-stakeholder- in 91 reports elaborated by 42 colombian companies in four-year observation period. The research methodology was documentary-qualitative, using documental analysis and supporting interviews it was possible to identify some considerations to specific cases. The article concludes that the process of elaboration o social responsibility reports in Colombia is a non-developed practice, in which the organizations implicated identify their situation and play various production strategies and information revelation. Thus, the generation of reports is constituted in a long road in which informative demand by civil society is a chimera.

Palabras clave : Social responsibility; Memories; Revelation; Interest groups.

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