Origins and development of sustainability reporting: analysis of the Latin American context

• Autores: Eduardo Ortas Fredes , José Mariano Moneva Abadía
• Localización: GCG: revista de globalización, competitividad y gobernabilidad, ISSN 1988-7116, Vol. 5, Nº. 2, 2011, págs. 16-37
• Idioma: inglés
• Títulos paralelos:
  • Origem e desenvolvimento da divulgação de informação de sustentabilidade: análise do contexto Latinoamericano
  • Origen y desarrollo de la divulgación de información de sostenibilidad: análisis del contexto Latinoamericano
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 7 Citas
• Resumen
  • español

    El trabajo pretende mostrar la evolución de las prácticas en materia de divulgación de información de sostenibilidad desde sus orígenes. Para ello, se revisan y discuten las principales teorías que explican este fenómeno. La presente investigación analiza también el estado de la cuestión en materia de divulgación de información de sostenibilidad en una región emergente: el contexto Latinoamericano. De forma específica, se estudian las prácticas realizadas por los países más relevantes en la divulgación de información de sostenibilidad en Latinoamérica. Aspectos como el volumen de informes divulgados, las menciones GRI asociados a los mismos, así como sus niveles de calidad son analizados

  • English

    This research aims to show the evolution of the sustainability reporting practices since its inception.

    To this issue, the most relevant theoretical approaches to sustainability reporting are reviewed and discussed. This paper also analyses the current state of sustainability reporting in an emerging region in the area: the Latin American context. Specifically, the most relevant countries in disclosing social and environmental reports in the Latin American region are further studied.

    Concerns about the evolution of the number of reports, the GRI mentions associated to them and its quality levels is analysed.

  • português

    Esta pesquisa aponta mostrar a evolução da divulgação de informação de sustentabilidade informando práticas desde seu começo. A este assunto, as chegadas teóricas mais relevantes a reportagem de sustentabilidade são revisadas e são discutidas. Este papel também analisa o estado actual de reportagem de sustentabilidade numa área emergente: o contexto latino americano. Especificamente, os países mais relevantes em divulgar relatórios sociais e ambientais na região latino americana mais adiante são estudados. As preocupações sobre a evolução do número de relatórios, o GRI menciona associado a eles e seus níveis de qualidade é analisado.

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