Development of sustainability reports for farming operations in the Basque Country using the Delphi method

Igor Alvarez Etxeberria, Ainhoa Garayar and José Antonio Calvo Sánchez

Revista de Contabilidad - Spanish Accounting Review, 2015, vol. 18, issue 1, 44-54

Abstract: In recent decades, publications of sustainability reports from a variety of organisations all over the world have significantly increased. Most of these companies are large and belong to the secondary and tertiary sector. This paper uses stakeholder theory to attempt to contribute to the development of sustainability reports specifically related to farming operations. This paper also uses the Delphi methodology to collect information from different stakeholders that, in turn, represent different groups of agents within the organisations involved. The conclusions indicate a difference in the assessments from the three subgroups of experts that comprise the panel.

Keywords: Sustainability reports; Sustainability development; Stakeholder theory; Global reporting initiative; Farming operations; Delphi method; Basque country; Spain; Memorias de sostenibilidad; Desarrollo sostenible; Teoría de los partícipes; Global Reporting Initiative; Explotaciones agropecuarias; Método Delphi; País Vasco; España (search for similar items in EconPapers)
JEL-codes: M14 M41 Q56 (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:18:y:2015:i:1:p:44-54

DOI: 10.1016/j.rcsar.2014.03.004

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