The Elaboration Process of the Sustainability Report: A case study

Cunha, D.R. ; Moneva, J.M. (Universidad de Zaragoza)

Resumen: 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.

Idioma: Inglés

DOI: 10.7819/rbgn.v0i0.3948

Año: 2018

Publicado en: RBGN-REVISTA BRASILEIRA DE GESTAO DE NEGOCIOS 20, 4 (2018), 533-549
ISSN: 1806-4892

Factor impacto JCR: 0.484 (2018)

Categ. JCR: MANAGEMENT rank: 212 / 217 = 0.977 (2018) - Q4 - T3
Categ. JCR: BUSINESS rank: 143 / 147 = 0.973 (2018) - Q4 - T3

Factor impacto SCIMAGO: 0.173 - Business and International Management (Q3) - Strategy and Management (Q3) - Industrial Relations (Q3)

Financiación: info:eu-repo/grantAgreement/ES/MINECO/ECO2016-74920-C2-1-R

Tipo y forma: Article (Published version)

Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)