Memorias de sostenibilidad e indicadores integradosanálisis exploratorio sobre características definitorias. Una reflexión crítica

  1. Fernando Azcárate Llanes 1
  2. Manuel Fernández Chulián 1
  3. Francisco Carrasco Fenech 1
  1. 1 Universidad Pablo de Olavide

    Universidad Pablo de Olavide

    Sevilla, España


Innovar: revista de ciencias administrativas y sociales

ISSN: 0121-5051

Year of publication: 2015

Volume: 25

Issue: 56

Pages: 83-98

Type: Article

DOI: 10.15446/INNOVAR.V25N56.48992 DIALNET GOOGLE SCHOLAR lock_openOpen access editor

More publications in: Innovar: revista de ciencias administrativas y sociales


During recent years the accuracy, clarity and relevance of the information regarding to the contribution of organizations to sustainable development, has been highly criticized; this is partly by the use of a set of indicators to address economic, social and environmental dimensions. It is now necessary to use integrated indicators in order to measure two, or the three, dimensions that made up sustainability, and those that associate business performance with the state of environment. With the purpose of contributing to the development of sustainability reporting, it would be necessary to identify the current practice that explains factors related to the use of integrated indicators. Therefore, the aim of this study is to explore whether there are characteristics that define those companies that publish reports containing integrated indicators. Overall, results show that factors for the traditional classification used by prior literature (size, sector and nationality) are not very useful when grouping the analyzed reports, which begs for the possibility to further explore internal variables.