Disclosure Behavior of GRI – G4 Indicators in Sustainability Reports of Companies in the Agriculture Sector

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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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Autores principales:	Rojas Gómez, July Carolina, Niño Galeano, Claudia Lucia, Solano Bejarano, Sergio David
Formato:	Artículo revista
Lenguaje:	Español
Publicado:	Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. 2019
Materias:	disclosure of sustainability reporting global initiative reporting companies agriculture Q10 Q56 M49 divulgación de reportes de sostenibilidad empresas sector agricultura
Acceso en línea:	https://revistas.unc.edu.ar/index.php/REyE/article/view/31311
Aporte de:	Revistas de la UNC de Universidad Nacional de Córdoba

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institution	Universidad Nacional de Córdoba
institution_str	I-10
repository_str	R-10
container_title_str	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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bdutipo_str	Revistas
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Disclosure Behavior of GRI – G4 Indicators in Sustainability Reports of Companies in the Agriculture Sector

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