Step-by-step method to classify corporate sustainability practices based on the Signaling Theory

Norbey Yesid Amaya Espitia, Mónica López Santamaría, Yonni Angel Cuero Acosta, Merlin Patricia Grueso Hinestroza

Producción científica: Contribución a una revistaArtículorevisión exhaustiva


The “Signaling Theory” is a theoretical framework that investigates the content reported in sustainability reports, considering that through signaling, companies can influence stakeholders’ perceptions, create a competitive advantage and positively impact their corporate image. Signals can be classified into three types: camouflage, intent and necessity. By analyzing their sustainability reports, this study presents a step-by-step approach to classifying sustainability practices reported by companies according to the aforementioned types of signals. We propose a step-by-step approach based on a thematic and qualitative analysis that encourages replication by the research community. Details in the study will validate the proposed method and consider the lessons learned.
Idioma originalEspañol (Colombia)
EstadoPublicación electrónica previa a su impresión - oct. 3 2021

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