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

  1. Álvarez Echeverría, Igor
  2. Garayar Erro, Ainhoa
  3. Calvo Sánchez, José Antonio
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2015

Volumen: 18

Número: 1

Páginas: 44-54

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2014.03.004 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Objetivos de desarrollo sostenible

Resumen

En las últimas décadas, la divulgación de informes de sostenibilidad ha aumentado significativamente en todo el mundo. La mayoría de organizaciones que publican estas memorias son grandes empresas y pertenecen al sector secundario y terciario. Este trabajo, basándose en la teoría de los stakeholders, intenta contribuir a la elaboración de informes de sostenibilidad específicamente dise�nados para explotaciones agropecuarias. Utiliza la metodología de Delphi para recabar información de los diferentes actores que representan a su vez diversos grupos de agentes en el seno de las organizaciones involucradas. Las conclusiones indican una diferencia en las evaluaciones de los 3 subgrupos de expertos que conforman el panel

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