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

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  • Alvarez Etxeberria, Igor
  • Garayar, Ainhoa
  • Calvo Sánchez, José Antonio

Abstract

In recent decades, publications of sustainability reports from a variety of organisations all over the world have significantly increased. Most of these companies are large and belong to the secondary and tertiary sector. This paper uses stakeholder theory to attempt to contribute to the development of sustainability reports specifically related to farming operations. This paper also uses the Delphi methodology to collect information from different stakeholders that, in turn, represent different groups of agents within the organisations involved. The conclusions indicate a difference in the assessments from the three subgroups of experts that comprise the panel.

Suggested Citation

  • Alvarez Etxeberria, Igor & Garayar, Ainhoa & Calvo Sánchez, José Antonio, 2015. "Development of sustainability reports for farming operations in the Basque Country using the Delphi method," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 44-54.
    • Handle: RePEc:eee:spacre:v:18:y:2015:i:1:p:44-54
    DOI: 10.1016/j.rcsar.2014.03.004
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    2. Gulzhanat Akhanova & Abid Nadeem & Jong R. Kim & Salman Azhar, 2019. "A Framework of Building Sustainability Assessment System for the Commercial Buildings in Kazakhstan," Sustainability, MDPI, vol. 11(17), pages 1-24, August.
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    5. Shortall, Ruth & Davidsdottir, Brynhildur & Axelsson, Guðni, 2015. "A sustainability assessment framework for geothermal energy projects: Development in Iceland, New Zealand and Kenya," Renewable and Sustainable Energy Reviews, Elsevier, vol. 50(C), pages 372-407.
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    7. José Alex Gualotuña Parra & Ana M. Tarquis & Juan B. Grau Olivé & Federico Colombo Speroni & Antonio Saa-Requejo, 2021. "An Analytical Approach to Assess the Influence of Expert Panel Answer on Decision Making: The Case of Sustainable Land Use in Ribadavia Banda Norte, Salta (Argentina)," Sustainability, MDPI, vol. 13(12), pages 1-17, June.

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    More about this item

    Keywords

    Sustainability reports; Sustainability development; Stakeholder theory; Global reporting initiative; Farming operations; Delphi method; Basque country; Spain; Memorias de sostenibilidad; Desarrollo sostenible; Teoría de los partícipes; Global Reporting Initiative; Explotaciones agropecuarias; Método Delphi; País Vasco; España;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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