Difusión de las memorias de sostenibilidad en Latinoamérica: análisis territorial y sectorial = The use of sustainability reporting in Latin America: territorial and sectorial analysis = Difusão das memórias de sustentabilidade na América Latina: análise territorial e sectorial
This article has three objectives. First, to identify the geographical and sectorial distribution of sustainability reporting in Latin America using the Global Reporting Initiative. Second, to compare this diffusion pattern with the pattern of global outreach in order to identify similarities and di...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2015 |
| País: | España |
| Institución: | Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
| Repositorio: | Recercat. Dipósit de la Recerca de Catalunya |
| OAI Identifier: | oai:recercat.cat:10256/19111 |
| Acceso en línea: | http://hdl.handle.net/10256/19111 |
| Access Level: | acceso abierto |
| Palabra clave: | Desenvolupament sostenible -- Amèrica Llatina Sustainable development -- Latin America Empreses -- Responsabilitat social -- Amèrica Llatina Social responsibility of -- Latin America |
| Sumario: | This article has three objectives. First, to identify the geographical and sectorial distribution of sustainability reporting in Latin America using the Global Reporting Initiative. Second, to compare this diffusion pattern with the pattern of global outreach in order to identify similarities and differences. Finally, a forecast of future dissemination in the region. Regressions of the data from the Global Reporting Initiative available in Latin American countries were performed using the logistic curve as pattern. Further indicators of concentration and instability of the time series are used. It is concluded that the Global Reporting Initiative standard has been moderately adopted by companies in Latin America. Moreover, significant differences are observed in the development of the social responsibility of organizations across countries |
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