test
Search publications, data, projects and authors

Article

English, Spanish, French, Portuguese

ID: <

oai:doaj.org/article:d03c57be5966468c9db88ffe2c282602

>

·

DOI: <

10.15446/innovar.v25n56.48992

>

Where these data come from
Sustainability memories and integrated indicators: exploratory analysis on defining characteristics. A critical reflection

Abstract

In recent years, the truth, clarity and relevance of information related to the contribution of organisations to sustainable development has been criticised. partly by using a set of indicators to address the economic, social and environmental dimension. There is a need for the use of integrated indicators measuring two or three dimensions of sustainability and those that relate the performance of the organisation to the state of the environment. In order to contribute to the development of sustainability reporting, it would be necessary to know the current practice explaining factors related to the use of integrated indicators; the aim of the work is therefore to explore whether there are features that define companies that publish memories containing integrated indicators. The most significant result is the grouping of most memories with a low level of information quality with respect to the development of integrated indicators. In general, the results show that the classical classification factors used by previous literature (size, sector and nationality) are not very useful in grouping the analysed memories, which leads to the possibility of exploring internal variables.

Your Feedback

Please give us your feedback and help us make GoTriple better.
Fill in our satisfaction questionnaire and tell us what you like about GoTriple!