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]

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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