Development of sustainability reports for farming operations in the Basque Country using the Delphi method
- Álvarez Echeverría, Igor
- Garayar Erro, Ainhoa
- Calvo Sánchez, José Antonio
ISSN: 1138-4891
Año de publicación: 2015
Volumen: 18
Número: 1
Páginas: 44-54
Tipo: Artículo
Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]
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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