Throughout the development of this research work, reaffirms that the dominant paradigm of accounting information is the current paradigm of legitimacy in which the growing interest of companies is due to prepare sustainability reports, subsequent analysis was performed of the three most significant drivers of international order that guide the development of these memories, then a descriptive analysis of which companies have reported using guidelines GRI are was made to conclude the article comes to the theory of critical discourse analysis to establish that this interest materializes.As a final conclusion, it can be established that power relations are set under the control structures, under this approach could argue that the groups that have the greatest power are those who can influence the ability of interpretation and analysis of other groups, this ability have immersed access to information privileged access to natural resources, status, fame, all this leads to a governance on over minds. Thus it is necessary for further research to establish mechanisms to measure engagement adequately the actions of companies to society where they interact, commitment must not only be to publicize the actions of social responsibility, on the contrary, it must be manifest in better living conditions, so that if there is a predominant approach to corporate social responsibility, it is not possible that the economic benefits still continue to guide a few.