000075873 001__ 75873
000075873 005__ 20191212102144.0
000075873 0247_ $$2doi$$a10.7819/rbgn.v0i0.3948
000075873 0248_ $$2sideral$$a108417
000075873 037__ $$aART-2018-108417
000075873 041__ $$aeng
000075873 100__ $$aCunha, D.R.
000075873 245__ $$aThe Elaboration Process of the Sustainability Report: A case study
000075873 260__ $$c2018
000075873 5060_ $$aAccess copy available to the general public$$fUnrestricted
000075873 5203_ $$aPurpose - The paper aims to use legitimacy theory to identify the main drivers that influence the elaboration and publication of sustainability reports of companies belonging to environmentally sensitive sectors. Design/methodology/approach - A case study was developed through structured interviews with the managers of sustainability departments or equivalent, all of them belonging to chemical and oil companies in Brazil and Spain. Findings - The results show that the companies surveyed in the study consider the sustainability report to be an instrument of accountability to their stakeholders. Transparency and legitimacy of their activities stand out among the main reasons that influence its publication.
Originality/value - The interest in offering a significant contribution that inspires, promotes, and encourages Corporate Social Responsibility by companies is one of the motives for conducting studies in this area. Sectors with a high environmental impact call the attention to a multiplicity and variety of interest groups. For this reason, it is of interest to conduct studies aimed at these sectors.
000075873 536__ $$9info:eu-repo/grantAgreement/ES/MINECO/ECO2016-74920-C2-1-R
000075873 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/
000075873 590__ $$a0.484$$b2018
000075873 591__ $$aMANAGEMENT$$b212 / 217 = 0.977$$c2018$$dQ4$$eT3
000075873 591__ $$aBUSINESS$$b143 / 147 = 0.973$$c2018$$dQ4$$eT3
000075873 592__ $$a0.173$$b2018
000075873 593__ $$aBusiness and International Management$$c2018$$dQ3
000075873 593__ $$aStrategy and Management$$c2018$$dQ3
000075873 593__ $$aIndustrial Relations$$c2018$$dQ3
000075873 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000075873 700__ $$0(orcid)0000-0003-1619-8042$$aMoneva, J.M.$$uUniversidad de Zaragoza
000075873 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000075873 773__ $$g20, 4 (2018), 533-549$$pRBGN-REVISTA BRASILEIRA DE GESTAO DE NEGOCIOS$$tRBGN-REVISTA BRASILEIRA DE GESTAO DE NEGOCIOS$$x1806-4892
000075873 8564_ $$s715591$$uhttps://zaguan.unizar.es/record/75873/files/texto_completo.pdf$$yVersión publicada
000075873 8564_ $$s61982$$uhttps://zaguan.unizar.es/record/75873/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000075873 909CO $$ooai:zaguan.unizar.es:75873$$particulos$$pdriver
000075873 951__ $$a2019-12-12-10:14:01
000075873 980__ $$aARTICLE