The Role of Integrated Indicators in Exhibiting Business Contribution to Sustainable Developmenta Survey of Sustainability Reporting Initiatives

  1. Azcárate Llanes, Fernando
  2. Carrasco Fenech, Francisco
  3. Fernández Chulián, Manuel
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2011

Volumen: 14

Número: 1

Páginas: 213-240

Tipo: Artículo

DOI: 10.1016/S1138-4891(11)70033-4 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

El presente trabajo aborda el estudio de los indicadores integrados como elemento central para conseguir que las memorias de sostenibilidad cumplan el objetivo de mostrar la contribución que una organización realiza a la consecución del Desarrollo Sostenible. Para ello se ha realizado un análisis de contenido de cinco de las principales iniciativas internacionales que las empresas pueden utilizar como guía para elaborar sus memorias de sostenibilidad con el objetivo de identificar los indicadores integrados que proponen y evidenciar cuál es la visión de la sostenibilidad que en ellos subyace. Los resultados muestran que las iniciativas analizadas plantean un conjunto de indicadores integrados que favorece que las organizaciones puedan capturar el concepto de Desarrollo Sostenible.

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Información de financiación

The authors are very grateful for the suggestions made by Rob Gray, Jan Bebbington and Carlos Larrinaga on the initial stages of this research. The authors would also like to thank two anonymous reviewers and the editors of this RC-SAR special issue, Carmen Correa and José Mariano Moneva for their helpful comments on earlier versions of this paper. Ministerio de Ciencia e Innovación and the European Social Fund (ECO2009-09937ECON), as well as Junta de Andalucía (SEJ-111) provided financial support for this research.

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