Comunicación corporativa: Memoria Anual versus Balance Social (Corporate Communication: Annual Report versus Social Balance)

摘要

Although some academics and professionals of the Communication 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 in Spain existence reasons, much more ingrained that now, while the Annual Report, with Anglo-Saxon influence, it 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 the corporate communication, wasting the big possibilities the Social Balance offers as for rigor and analysis of the private and publics facts of the organization.