文章基本信息

标题：¿QUÉ HABRÍA DE INCLUIR UNA MEMORIA COMPLETA DE SOSTENIBILIDAD?
本地全文：下载
作者：Domingo Martínez Martínez ; Maria José Muriel de los Reyes ; Manuel Larrán Jorge 等
期刊名称：Universia Business Review
印刷版ISSN：1698-5117
出版年度：2013
卷号：3
期号：39
出版社：Universia Business Review
摘要：Given the diversity of statemets issued in recent years in order to meet the information needs on socially responsible behaviour of organizations, this research aims to develop a broad guide which helps to identify the different actions and strategies related to sustainability. From the analysis of the framework elaborated and 15 different standards selected for its preparation, results show that the standard used as reference determines the content of the sustainability reports, and that the social dimension practices and those related to employees are the ones receiving more attention.
其他摘要：Given the diversity of statemets issued in recent years in order to meet the information needs on socially responsible behaviour of organizations, this research aims to develop a broad guide which helps to identify the different actions and strategies related to sustainability. From the analysis of the framework elaborated and 15 different standards selected for its preparation, results show that the standard used as reference determines the content of the sustainability reports, and that the social dimension practices and those related to employees are the ones receiving more attention.