Sustainability Reports and Latin America: The Challenges of Social and Environmental Balances in Development Process for Human Rights

Estefanía Solari ()
Additional contact information
Estefanía Solari: National University of La Plata

Chapter Chapter 21 in Economic Systems and Human Rights, 2024, pp 379-396 from Springer

Abstract: Abstract This chapter explores the quantity of published sustainability reports according to the Global Reporting Initiative (GRI) methodology in Latin America and its evolution between 2008 and 2017. The type of research is longitudinal and descriptive, since its purpose is to describe the followings variables: published reports and company size during the period 2008–2017. In this work, quantitative methodology is applied, it is supplemented with Pearson's chi-2 tests. The main findings are the following: (a) The larger the size of the company, the greater the chances are that the company publishes sustainability reports and (b) There is a decrease in the level of publication of sustainability reports in accordance with GRI guidelines by companies in Latin America, especially as of 2016. This chapter provides valuable information on the state of corporate sustainability in Latin America, highlighting both the advances and challenges that companies in the region face on their path to sustainability. The findings in this chapter can be used to inform policy, business strategies, and future research in this evolving field.

Keywords: Sustainability reports; Corporate social responsibility; GRI; Organizational size; Latin America; Environmental; Social; Human rights; Reporting; ETHOS; UNEP; CERES; Guidelines; Indicators; Impact of CSR; Management transparent; Integrity; Countries; Strategic; Balances in development process for human rights; Performance; Competitive advantages; Interest groups; Motivating staff; Stakeholders (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-72866-2_21

Ordering information: This item can be ordered from
http://www.springer.com/9783031728662

DOI: 10.1007/978-3-031-72866-2_21

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().