Corporate social responsibility: corporate records related to the effects of climate change

The challenges imposed on organizations, such as accountability for environmental impacts and pressure from stakeholders, raise several questions and create expectations about the social performance of companies. To respond to this demand, some corporations disclose their activities through Corporate Social Responsibility (CSR) reports. In this context, this article aims to examine how CSR information related to climate change is communicated. To this end, a systematic review was conducted using the Methodi Ordinatio, using Mendeley and JabRef software for reference management. The findings suggest that some organizations disclose their socially responsible practices to improve their reputation before society. However, the literature also shows that another portion of companies report their activities voluntarily and genuinely. Specifically, companies with greater visibility and better informed stakeholders are more pressured to adopt responsible behaviors. A gap was also observed regarding the implementation of concrete actions to effectively address the climate crisis, which highlights the need for more proactive strategies and the development of more standardized reporting standards. This review contributes to the literature on CSR reporting in the context of climate change and encourages the exploration of new directions in the research field.