Disclosure Behavior of GRI – G4 Indicators in Sustainability Reports of Companies in the Agriculture Sector
Despite the increase in the dissemination of Global Initiative Reporting (GRI) Sustainability Reports (SR) by companies worldwide, and specifically in the agricultural sector, there are warnings about the use of these reports as a means to legitimize the corporate image without transforming practice...
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Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba.
2019
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| Acceso en línea: | https://revistas.unc.edu.ar/index.php/REyE/article/view/31311 |
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I10-R10-article-313112022-03-30T18:59:44Z Disclosure Behavior of GRI – G4 Indicators in Sustainability Reports of Companies in the Agriculture Sector Comportamiento de Divulgación de Indicadores GRI – G4 en Reportes de Sostenibilidad de Empresas del Sector Agricultura Rojas Gómez, July Carolina Niño Galeano, Claudia Lucia Solano Bejarano, Sergio David disclosure of sustainability reporting global initiative reporting companies agriculture Q10 Q56 M49 divulgación de reportes de sostenibilidad global initiative reporting empresas sector agricultura Q10 Q56 M49 Despite the increase in the dissemination of Global Initiative Reporting (GRI) Sustainability Reports (SR) by companies worldwide, and specifically in the agricultural sector, there are warnings about the use of these reports as a means to legitimize the corporate image without transforming practices in the relationship with nature and society. In this scenario, this research aims to analyse the trends of dissemination of GRI G4 indicators until 2016 in companies of the agricultural sector registered in the GRI Database (BDGRI), being this an important activity for mankind due to the production of food and raw materials, but at the same time responsible for the generation of negative impacts. The methodology used was quantitative, using the following techniques: principal component analysis (PCA) and clustering. The results show that the behavior of indicator dissemination in the agricultural sector is dispersed, showing some trends according to size. In general, the trend of the sector is to disclose few indicators, especially human rights and environmental performance. Date received: February 10, 2019 Acceptance date: July 2, 2019 A pesar del aumento de la divulgación de Reportes de Sostenibilidad (RS) Global Initiative Reporting (GRI) por parte de las empresas a nivel mundial, y específicamente del sector agricultura, existen alertas acerca del uso de estos reportes como medio para legitimar la imagen empresarial sin transformar las prácticas en la relación con la naturaleza y la sociedad. En este escenario, esta investigación tuvo por objetivo analizar las tendencias de divulgación de indicadores GRI G4 hasta 2016 de empresas del sector agricultura registradas en la Base de datos GRI (BDGRI), siendo esta una actividad importante para la humanidad por la producción de alimentos y materias primas, pero a la vez responsable de la generación de impactos negativos. Para esto la metodología usada fue cuantitativa, recurriendo a las técnicas: análisis de componentes principales (ACP) y clustering. Los resultados demuestran que el comportamiento de divulgación de indicadores en el sector agricultura es disperso, mostrando algunas tendencias de acuerdo al tamaño. En general la tendencia del sector es de divulgar pocos indicadores, especialmente de derechos humanos y de desempeño ambiental. Fecha de recepción: 10 de Febrero de 2019Fecha de aceptación: 2 de Julio de 2019 Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. 2019-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/REyE/article/view/31311 Revista de Economía y Estadística; Vol. 57 No. 1 (2019); 27-56 Revista de Economía y Estadística; Vol. 57 Núm. 1 (2019); 27-56 2451-7321 0034-8066 10.55444/2451.7321.2019.v57.n1 spa https://revistas.unc.edu.ar/index.php/REyE/article/view/31311/31963 Derechos de autor 2019 July Carolina Rojas Gómez, Claudia Lucia Niño Galeano, Sergio David Solano Bejarano http://creativecommons.org/licenses/by-nc-nd/4.0 |
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Universidad Nacional de Córdoba |
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Revistas de la UNC |
| language |
Español |
| format |
Artículo revista |
| topic |
disclosure of sustainability reporting global initiative reporting companies agriculture Q10 Q56 M49 divulgación de reportes de sostenibilidad global initiative reporting empresas sector agricultura Q10 Q56 M49 |
| spellingShingle |
disclosure of sustainability reporting global initiative reporting companies agriculture Q10 Q56 M49 divulgación de reportes de sostenibilidad global initiative reporting empresas sector agricultura Q10 Q56 M49 Rojas Gómez, July Carolina Niño Galeano, Claudia Lucia Solano Bejarano, Sergio David Disclosure Behavior of GRI – G4 Indicators in Sustainability Reports of Companies in the Agriculture Sector |
| topic_facet |
disclosure of sustainability reporting global initiative reporting companies agriculture Q10 Q56 M49 divulgación de reportes de sostenibilidad global initiative reporting empresas sector agricultura Q10 Q56 M49 |
| author |
Rojas Gómez, July Carolina Niño Galeano, Claudia Lucia Solano Bejarano, Sergio David |
| author_facet |
Rojas Gómez, July Carolina Niño Galeano, Claudia Lucia Solano Bejarano, Sergio David |
| author_sort |
Rojas Gómez, July Carolina |
| title |
Disclosure Behavior of GRI – G4 Indicators in Sustainability Reports of Companies in the Agriculture Sector |
| title_short |
Disclosure Behavior of GRI – G4 Indicators in Sustainability Reports of Companies in the Agriculture Sector |
| title_full |
Disclosure Behavior of GRI – G4 Indicators in Sustainability Reports of Companies in the Agriculture Sector |
| title_fullStr |
Disclosure Behavior of GRI – G4 Indicators in Sustainability Reports of Companies in the Agriculture Sector |
| title_full_unstemmed |
Disclosure Behavior of GRI – G4 Indicators in Sustainability Reports of Companies in the Agriculture Sector |
| title_sort |
disclosure behavior of gri – g4 indicators in sustainability reports of companies in the agriculture sector |
| description |
Despite the increase in the dissemination of Global Initiative Reporting (GRI) Sustainability Reports (SR) by companies worldwide, and specifically in the agricultural sector, there are warnings about the use of these reports as a means to legitimize the corporate image without transforming practices in the relationship with nature and society. In this scenario, this research aims to analyse the trends of dissemination of GRI G4 indicators until 2016 in companies of the agricultural sector registered in the GRI Database (BDGRI), being this an important activity for mankind due to the production of food and raw materials, but at the same time responsible for the generation of negative impacts. The methodology used was quantitative, using the following techniques: principal component analysis (PCA) and clustering. The results show that the behavior of indicator dissemination in the agricultural sector is dispersed, showing some trends according to size. In general, the trend of the sector is to disclose few indicators, especially human rights and environmental performance.
Date received: February 10, 2019 Acceptance date: July 2, 2019 |
| publisher |
Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. |
| publishDate |
2019 |
| url |
https://revistas.unc.edu.ar/index.php/REyE/article/view/31311 |
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