Social networks: New scenario for reporting on business social responsibility

Abstract

This article analyzes the role of accounting and social networks in the disclosure of corporate social responsibility, based on the indexes of the publications made by the companies Chevron and Bavaria during the year 2020. It considers the impacts that they generate in society and the discursive methods used for the circulation of sustainability reports to acquire legitimacy, in relation to their stakeholders. Finally, it is concluded that, the greater the impact of the companies, the more important the information on corporate social responsibility that they disclose.