¿De qué hablan las empresas en sus memorias de responsabilidad social y sostenibilidad? Un estudio exploratorio a través del análisis cualitativo de su contenido

The report on companies' social and environmental impact has taken on a charter as a new fundamental obligation. As a result of institutional pressures of a regulatory nature and social forces –especially from the sphere of the financial system and the talent market–, companies are compelled to identify, evaluate, manage and quantify both the impact of the environment on their business models, as well as the consequences of its activity on society and the environment. Thus, companies have begun to periodically publish their sustainability reports due to the conviction of their management teams or legal obligations. At this time, each organisation has a margin of discretion to decide the methodology and the substantive content of these reports. The result is heterogeneous documents that reflect the approach and sensitivity of each entity. In this framework, it is pertinent to analyse what companies talk about in their sustainability reports, what approaches and trends predominate and what message they try to send to the rest of the stakeholders. This work scrutinises the content of 50 social responsibility reports published in the 2020 fiscal year; through text mining, the most repeated topics are analysed. This is done from a double approach: on the one hand, from the dimensions of social responsibility and sustainability, and on the other, from the areas that articulate business action. Likewise, the emotional state that tries to communicate these reports is analysed.