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The use of economic, social and environmental indicators as a measure of sustainable development in Spain

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  • Isabel Gallego

Abstract

In recent years the concept of corporate social responsibility has gained prominence among academics from a wide range of disciplines. According to the Green Paper issued by the Commission of the European Communities in July 2001, corporate social responsibility is defined as a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis. The problem is how firms have made known the information on corporate social responsibility. With this in mind, we undertook the present work in an attempt to verify empirically how certain Spanish firms present their economic, social and environmental information, how they use the indicators proposed by the Global Reporting Initiative (GRI) that are accepted in all countries and how this information can affect sustainable development. To perform this study we examined some Spanish firms that present economic, social and environmental information according to the GRI framework. Certain relevant conclusions indicate that in Spain in the last few years there has been an increase and an improvement in the information given by firms on economic, social and environmental concerns and that the information most presented by firms has to do with the social indicators related to labour, practices and decent work, strategy and management, non‐discrimination, freedom of association, child labour and forced and compulsory labour as well as the environmental indicators related to energy, water, biodiversity and emissions, effluents and waste. This information reveals the great importance afforded in Spain to social and environmental information for sustainable development. Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Isabel Gallego, 2006. "The use of economic, social and environmental indicators as a measure of sustainable development in Spain," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 13(2), pages 78-97, May.
    • Handle: RePEc:wly:corsem:v:13:y:2006:i:2:p:78-97
    DOI: 10.1002/csr.94
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    References listed on IDEAS

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    1. Trotman, Ken T. & Bradley, Graham W., 1981. "Associations between social responsibility disclosure and characteristics of companies," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 355-362, October.
    2. Jose Moneva & Fernando Llena, 2000. "Environmental disclosures in the annual reports of large companies in Spain," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 7-29.
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