IDEAS home Printed from https://ideas.repec.org/a/ekz/ekonoz/2007214.html
   My bibliography  Save this article

Incidencia de la GRI-2002 en las emisiones de memorias sostenibles

Author

Listed:
  • Igor Álvarez Etxeberria

    (Universidad del Pais Vasco)

  • Ainhoa Garayar Erro

    (Universidad del Pais Vasco)

Abstract

In our society the ecological and the social topics are becoming more important every day. The public opinion is more sensitive, and this bigger sensitization has impelled a change in the government of the societies. In this context of change we aim to analyze the different ways that have been implemented to answer these new necessities that the user requires to the accounting. In short we seek to study the case of the sustainability reporting practices. To approach our objective work we are going to abide two descriptive parts: in the first one we carry out a revision on the different focuses adopted by public and private international organisms and in the second part we will analyze the incidence of the proposal of the Global Reporting Initiative (GRI) regarding the number of reports disclosures at world level, although we will stress the Spanish case.

Suggested Citation

  • Igor Álvarez Etxeberria & Ainhoa Garayar Erro, 2007. "Incidencia de la GRI-2002 en las emisiones de memorias sostenibles," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 65(02), pages 318-341.
  • Handle: RePEc:ekz:ekonoz:2007214
    as

    Download full text from publisher

    File URL: http://www.ogasun.ejgv.euskadi.eus/r51-k86aekon/es/k86aEkonomiazWar/ekonomiaz/downloadPDF?R01HNoPortal=true&idpubl=60®istro=862
    File Function: complete text
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Responsabilidad Social Corporativa; memorias de sostenibilidad; GRI; reputación social; stakeholder;
    All these keywords.

    JEL classification:

    • Q2 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation
    • Q32 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Exhaustible Resources and Economic Development
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ekz:ekonoz:2007214. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Iñaki Treviño (email available below). General contact details of provider: https://edirc.repec.org/data/debages.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.