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- Title
Comunicación corporativa: Memoria Anual versus Balance Social.
- Authors
Ors, Manuel Palencia-Lefler
- Abstract
Although some academics and professionals of Communications consider that the Annual Report and the Social Balance are the same thing, there are substantial differences to explain in detail both formats. In this way, both formats should receive a scientific, academic and professional treatment differentiated. It is certain that they have similar communicative objectives —to transmit social and financial credibility to certain publics of the organization— but, at the same time, they complete complementary functions, and in some cases, different. It is also certain that in the 70's the Social Balance had its rationale in Spain, much more ingrained that now, while the Annual Report, with Anglo-Saxon influence, was imposed in the companies and public institutions throughout the 80's and 90's —the historical vicissitudes also help to understand the current situation. The reality is that the Annual Report has assumed today a dominant paper in corporate communication, wasting the big possibilities that Social Balance offers as for rigorous analysis of the private and publics facts of the organization.
- Subjects
SPAIN; BUSINESS communication; CORPORATE communications; CORPORATION reports; SOCIAL accounting; SOCIAL responsibility of business; INVESTOR relations (Corporations)
- Publication
Zer: Journal of Communication Studies / Revista de Estudios de Comunicacion / Komunikazio Ikasketen Aldizkaria, 2008, Vol 13, Issue 24, p363
- ISSN
1137-1102
- Publication type
Article