000128140 001__ 128140
000128140 005__ 20241125101145.0
000128140 0247_ $$2doi$$a10.1007/s10668-023-03537-x
000128140 0248_ $$2sideral$$a135338
000128140 037__ $$aART-2023-135338
000128140 041__ $$aeng
000128140 100__ $$0(orcid)0000-0001-7355-773X$$aLeón, Raúl$$uUniversidad de Zaragoza
000128140 245__ $$aIs sustainability reporting disclosing what is relevant? Assessing materiality accuracy in the Spanish telecommunication industry
000128140 260__ $$c2023
000128140 5060_ $$aAccess copy available to the general public$$fUnrestricted
000128140 5203_ $$aCompanies have highly adopted sustainability reporting practices. Nonetheless, there are still some important research gaps related to the contents that sustainability reports should include and the appropriate frameworks to define them. This research contributes to the study of sustainability reporting practices of companies from a sectorial perspective, and it is focused on applying the materiality principle. It combines a qualitative and a quantitative approach to assess the materiality and the quality of GRI reports among sustainability dimensions and companies within an industry. To this end, an innovative research method based on scores is proposed and applied to a sample of companies in the telecommunications industry. The results indicate that while the GRI sustainability issues declared as material are more likely to be reported, there are still incoherencies in using materiality analysis as a threshold for reporting. Furthermore, there is no evidence that the materiality or quality of the reports differs among companies or sustainability dimensions. The findings suggest that materiality analysis, as companies present it, may lead to incoherencies in treating GRI aspects and indicators.
000128140 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S33-20R$$9info:eu-repo/grantAgreement/ES/MICINN/PID2019-107822RB-I00$$9info:eu-repo/grantAgreement/ES/MINECO/ECO2016-74920-C2-1-R
000128140 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000128140 590__ $$a4.7$$b2023
000128140 592__ $$a0.889$$b2023
000128140 591__ $$aGREEN & SUSTAINABLE SCIENCE & TECHNOLOGY$$b38 / 91 = 0.418$$c2023$$dQ2$$eT2
000128140 593__ $$aGeography, Planning and Development$$c2023$$dQ1
000128140 591__ $$aENVIRONMENTAL SCIENCES$$b93 / 358 = 0.26$$c2023$$dQ2$$eT1
000128140 593__ $$aManagement, Monitoring, Policy and Law$$c2023$$dQ2
000128140 593__ $$aEconomics and Econometrics$$c2023$$dQ2
000128140 594__ $$a10.2$$b2023
000128140 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000128140 700__ $$0(orcid)0000-0002-5988-8433$$aSalesa, Aitor$$uUniversidad de Zaragoza
000128140 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000128140 773__ $$g26 (2023), 21433–21460$$tEnvironment, development and sustainability$$x1387-585X
000128140 8564_ $$s1004301$$uhttps://zaguan.unizar.es/record/128140/files/texto_completo.pdf$$yVersión publicada
000128140 8564_ $$s1381326$$uhttps://zaguan.unizar.es/record/128140/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000128140 909CO $$ooai:zaguan.unizar.es:128140$$particulos$$pdriver
000128140 951__ $$a2024-11-22-12:04:16
000128140 980__ $$aARTICLE