Analysis of Social Sustainability Information in a Global Context According to the New Global Reporting Initiative 400 Social Standards

Isabel Gallego-Álvarez, María Belén Lozano and Miguel Rodríguez-Rosa
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Isabel Gallego-Álvarez: Multidisciplinary Institute for Enterprise (IME), Faculty of Economics and Business, Campus Miguel de Unamuno, Edificio FES, University of Salamanca, 37007 Salamanca, Spain
María Belén Lozano: Multidisciplinary Institute for Enterprise (IME), Department of Business Administration, Campus Miguel de Unamuno, Edificio FES, University of Salamanca, 37007 Salamanca, Spain
Miguel Rodríguez-Rosa: Department of Statistics, Campus Miguel de Unamuno, Alfonso X el Sabio S/N, University of Salamanca, 37007 Salamanca, Spain

Sustainability, 2019, vol. 11, issue 24, 1-25

Abstract: Interest is increasing in what information companies disclose regarding the social aspects of their operations. This research therefore develops an index to analyze the social disclosure of companies from various countries and geographical regions including Latin America, Europe, Africa, Asia, and the United States. Using categorical principal component analysis and partial triadic analysis, we build a numerical value for a specific social individual index by firm. Then, we analyze the extent to which this disclosure follows the Global Reporting Initiative 400 social standards, which became effective on 1 July 2018. In addition to considering geographical aspects, we also analyze social disclosure based on industry, which facilitates firms’ decision-making and policy formation in social disclosure.

Keywords: social disclosure index; social reporting indicators; consolidated GRI standards; international companies; statistical techniques (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:11:y:2019:i:24:p:7073-:d:296380

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