Between Image and Reality: EDP’s Social Responsibility through the Lens of Silent and Shadow Accounts

Abstract

This study aims to examine the consistency between a company's internal discourse and the external information it discloses. The analysis of corporate social responsibility (CSR) reports, alongside the reconstruction of silent accounts and shadow accounts, enables the identification of potential discrepancies. The scope of the topic was delimited through a case study of the Baixo Sabor dam, a project with significant social and environmental impacts, which led to increased media coverage and corporate communication. The research findings indicate that, for the majority of participants, despite growing concern for environmental and social issues, price remains the primary factor considered by consumers when choosing a product or service. Quality and convenience are regarded as intermediate factors, while corporate social responsibility is considered the least influential.