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El marco de la información sobre responsabilidad social de las organizaciones

Author

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  • José Mariano Moneva Abadía

    (Universidad de Zaragoza. Coordinador Comisión de RSC de AECA)

Abstract

Recent years have witnessed a great spread of sustainability reports at international and local level. Very different drivers have been considered, being one of the most relevant is the emergence of Sustainability Reporting Guidelines published by the Global Reporting Initiative (GRI). The aim of this paper is to explore the reporting framework for the companies’ sustainability impact, focusing on the GRI guidelines, and the analysis of its main characteristics.

Suggested Citation

  • José Mariano Moneva Abadía, 2007. "El marco de la información sobre responsabilidad social de las organizaciones," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 65(02), pages 284-317.
    • Handle: RePEc:ekz:ekonoz:2007213
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    Citations

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    Cited by:

    1. Fraile, Isabel acero & Fradejas, Nuria alcalde, 2012. "Gobierno Corporativo y Rendición de Cuentas: ¿Existe Algún Efecto Sobre la Performance Empresarial?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 143-178.

    More about this item

    Keywords

    global reporting inititative; responsabilidad social corporativa; sostenibilidad; triple bottom line;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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