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 de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Year of publication: 2015

Volume: 18

Issue: 1

Pages: 44-54

Type: Article

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

More publications in: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Sustainable development goals


In recent decades, publications of sustainability reports from a variety of organisations all over the world have significantly increased. Most of these companies are large and belong to the secondary and tertiary sector. This paper uses stakeholder theory to attempt to contribute to the development of sustainability reports specifically related to farming operations. This paper also uses the Delphi methodology to collect information from different stakeholders that, in turn, represent different groups of agents within the organisations involved. The conclusions indicate a difference in the assessments from the three subgroups of experts that comprise the panel

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