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

Igor Alvarez Etxeberria and Ainhoa Garayar Erro
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Ainhoa Garayar Erro: Universidad del Pais Vasco

EKONOMIAZ. Revista vasca de Economía, 2007, vol. 65, issue 02, 318-341

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.

Keywords: Responsabilidad Social Corporativa; memorias de sostenibilidad; GRI; reputación social; stakeholder (search for similar items in EconPapers)
JEL-codes: M54 Q2 Q32 (search for similar items in EconPapers)
Date: 2007
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