Desarrollo de informes de sostenibilidad para explotaciones agropecuarias del País Vasco a través del método Delphi

Development of sustainability reports for farming operations in the Basque Country using the Delphi method

  • Ainhoa Garayar
  • Igor Alvarez
  • José Antonio Calvo
Palabras clave: Sustainability reports, Sustainability development, Stakeholder theory, Global reporting initiative, Farming operations, Delphi method, Basque country, Spain

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 diseñados 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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Biografía del autor/a

Ainhoa Garayar

 

Plaza Oñati nº1
Donostia - San Sebastián
Guipúzcoa
20018
SPAIN

Igor Alvarez

 

Urbieta 57, 2
st sebastian
Guipuzcoa
20006
SPAIN

José Antonio Calvo

 

facultad de CC.. Y EMPRESARIALES
DPTO ECONOMIA FINACIERA I
DPTO ECONOMIA FINACIERA I
AV.L.AGIRRE 83
BILBAO
VIZCAYA
48015
SPAIN

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Publicado
01-01-2015
Cómo citar
Garayar, A., Alvarez, I., & Calvo, J. (2015). Desarrollo de informes de sostenibilidad para explotaciones agropecuarias del País Vasco a través del método Delphi. Revista De Contabilidad - Spanish Accounting Review, 18(1), 44-54. https://doi.org/10.1016/j.rcsar.2014.03.004
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Artículos