doxa.comunicación | 30, pp. 331-349 | 333

January-June of 2020

Sonia Ferruz González

ISSN: 1696-019X / e-ISSN: 2386-3978

to be taken into account in the brand valuation process; another is the Global Reporting Initiative standard (a non-governmental organization that aims to promote Sustainability Reporting and ESG: Environmental, Social, and Corporate Governance, which sets out the principles and indicators that organisations can use to measure and report their economic, environmental and social performance, providing free guidance on reporting, and also taking into account the guidelines of the international standard ISO 26000 Guide to Social Responsibility. Although this guide is not mandatory, it has implied a before and after in the creation of sustainability reports, standardising such reports in the last five years, thereby allowing for comparative analyses to be made between companies in the same sector and for the observation of a company’s evolution in a certain period with regard to good governance.

These standards were initiated in the last decade and are being gradually finalized and improved. Furthermore, they arise from the need for guidelines to address the monetary valuation of the brand and good governance, and to have a frame of reference for taking action in line with accounting and valuation standards commonly accepted around the world. The combined collaborative work between the academic and business sectors has made it possible, in both cases, to provide agreement on evaluation standards based on shared concepts. Similarly, the purpose of this study is to explore the possibility of developing a standard for the assessment of Reputation as a fundamental intangible in today’s organisations derived from the aspects of consensus in its conceptualisation.

More specifically, this research aims to achieve the following objectives:

Analyse the most widely used methods for assessing CR in both the professional and academic fields and to identify the variables they take into account when assessing CR.

Define the consensus variables of the valuation methods.

Analyse the concept of reputation behind the use of these consensus variables.

Propose a method of assessing CR in line with the existing concept of consensus.

To this end, we start from the following Hypothesis:

Current methods of assessing corporate reputation lead to different results for the same organizations because such methods manage different aspects of corporate reputation, despite the fact that in many cases they use very similar variables for its evaluation.

Bearing in mind that there is a concept of corporate reputation by consensus defined through the elements of which it is comprised, the objective is to go one step further by proposing a methodology for assessing corporate reputation.

Regarding the working methodology, this theoretical research has involved carrying out a literature review using the analytical-synthetic and inductive-deductive method, and has thereby completed the following phases:

Analysis of the different internationally-recognised methodologies of assessment of the object of study through the features that are taken into account by each one.

Critical comparison of methodologies and the definition of common features.