Las demandas de los stakeholders y la evolución de las memorias de sostenibilidad del GRI: un análisis desde la transparencia y la creación de valor

Social responsibility, which was considered exclusively a State function, has been transferred to particulars. The firm acts, which have been under the public eye in the last decades, have made that society demands more and better information divulged, considering that in this way it can be accountable for a transparent and responsible performance. Nevertheless, there are valid fears, about the way in which some companies use the release of information; it all indicates that the informative offer has found justifications that go beyond the transparency, the value creation or the corporate reputation.The needs to offer proposals that incorporate all the information required by its users and at the same time minimize the doubts over the firm ́s intentionality, has converged in the proposal of the Global Reporting Initiative. In this article you will find a look over the GRI guides to elaborate sustainability memoirs done in years 2002 and 2006, with the aim to identify the main changes inserted and establish if these changes cover the weaknesses evidenced in an informative manner.