Sustainability in the Waste Management Sector: An Analysis through the GRI Reports: Sostenibilidad en el sector de gestión de residuos: un análisis a través de los informes GRI

Ana Lejárraga García; Esther Ortiz Martínez; Salvador Marín Hernández

doi:10.6018/rcsar.530451

Autores/as

Ana Lejárraga García Universidad a Distancia de Madrid (UDIMA), Madrid-SPAIN https://orcid.org/0000-0003-2342-6373
Esther Ortiz Martínez University of Murcia, Murcia-SPAIN https://orcid.org/0000-0002-9693-2106
Salvador Marín Hernández University of Murcia, Murcia-SPAIN https://orcid.org/0000-0001-9902-1941

DOI: https://doi.org/10.6018/rcsar.530451

Palabras clave: GRI, Sostenibilidad, Gestión de residuos, Responsabilidad social corporativa

Resumen

Este trabajo se propone determinar si las características de los informes de sostenibilidad que emiten las empresas del sector de gestión de residuos de la Unión Europea en sus informes GRI están influenciadas por las particularidades de estas empresas, en concreto, por su ubicación (país), el tipo de empresa, si cotiza en un mercado de valores y su tamaño, así como explicar la relación entre los informes GRI de sostenibilidad y estas variables. El sector de gestión de residuos tiene gran relevancia en la consecución de los objetivos de sostenibilidad, no abundando la literatura relativa a la información no financiera de este sector, por lo que el presente trabajo se va a centrar en el estudio de los factores que determinan el nivel divulgativo de los informes de sostenibilidad de las empresas europeas de este sector.

Los antecedentes muestran cómo determinados factores que caracterizan a las empresas emisoras de los informes de sostenibilidad influyen en el nivel de transparencia o en el nivel de divulgación voluntaria y las características de los informes emitidos. En concreto, gran parte de las investigaciones encuentran evidencias que relacionan estos aspectos con factores como el país de ubicación de la empresa, su tamaño, su carácter público o privado o el hecho de que la empresa cotice en una bolsa de valores, características que son analizadas en este estudio.

Se realiza un estudio estadístico sobre los informes reportados en la base de datos GRI para una muestra de todas las empresas europeas del sector de gestión de residuos, mediante la técnica estadística de contraste Chi-cuadrado sobre la independencia de variables, el análisis de los residuos tipificados ajustados y el modelo de regresión logística. Los factores analizados se han determinado en base a la experiencia de estudios previos. Este es el caso de la variable país que se ha caracterizado siguiendo el modelo de dimensiones de Hofstede.

Los resultados muestran que los factores analizados son consistentes y evidencian que los factores analizados influyen en algunos de los elementos seleccionados para la caracterización de los informes. En concreto, en el tipo de informe, su nivel de adherencia, la inclusión de las directrices OECD, la mención al pacto UNGC o la existencia de verificación externa. Además, el análisis explicativo se ha realizado mediante un modelo de regresión logística, lo que nos ha permitido agregar conocimiento al actual proceso de normalización de la sostenibilidad y explicar las diferencias en la información en materia de sostenibilidad en un sector vital para la economía circular.

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Sostenibilidad en el sector de gestión de residuos: un análisis a través de los informes GRI