75873 20191212102144.0 doi 10.7819/rbgn.v0i0.3948 sideral 108417 ART-2018-108417 eng Cunha, D.R. The Elaboration Process of the Sustainability Report: A case study 2018 Access copy available to the general public Unrestricted Purpose - 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. info:eu-repo/grantAgreement/ES/MINECO/ECO2016-74920-C2-1-R info:eu-repo/semantics/openAccess by http://creativecommons.org/licenses/by/3.0/es/ 0.484 2018 MANAGEMENT 212 / 217 = 0.977 2018 Q4 T3 BUSINESS 143 / 147 = 0.973 2018 Q4 T3 0.173 2018 Business and International Management 2018 Q3 Strategy and Management 2018 Q3 Industrial Relations 2018 Q3 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion (orcid)0000-0003-1619-8042 Moneva, J.M. Universidad de Zaragoza 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 20, 4 (2018), 533-549 RBGN-REVISTA BRASILEIRA DE GESTAO DE NEGOCIOS RBGN-REVISTA BRASILEIRA DE GESTAO DE NEGOCIOS 1806-4892 715591 http://zaguan.unizar.es/record/75873/files/texto_completo.pdf Versión publicada 61982 http://zaguan.unizar.es/record/75873/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:75873 articulos driver 2019-12-12-10:14:01 ARTICLE