This study aims to compare the improvement of the capacity for decision of reports prepared according to Global Reporting Initiative (GRI) standards and Refinitiv ESG scores. An applied, qualitative and descriptive methodology was used to analyze the information contained in sustainability reports prepared according to Global Reporting Initiative (GRI) standards and Refinitiv ESG scores. The originality of the work lies in comparing two corporate social responsibility reports for a company and examining and comparing the essence of its informational content. As a result, it was observed that both reports have a relative potential for reducing informational asymmetry, it is also noted that the GRI report and ESG scores allow complementary information to assist the decision-making process, in which the GRI report provides a reflection about the description of the organization's sustainable projects and the ESG scores help in producing organizational benchmarking results in relation to competitors. It was possible to observe that only the proactive information in the GRI report has the potential to produce an increase in informational asymmetry in the relationship between manager and investor. The results contributed to identify the similarities and differences between two types of corporate social responsibility report and will potentially serve for users to discriminate against these types of reports.