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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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    Cited by:

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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.
    3. Georgios Bartzas & Konstantinos Komnitsas, 2020. "Environmental Risk Assessment in Agriculture: The Example of Pistacia vera L. Cultivation in Greece," Sustainability, MDPI, vol. 12(14), pages 1-20, July.
    4. Rok Rupnik & Damjan Vavpotič & Jurij Jaklič & Aleš Kuhar & Miroslav Plavšić & Boštjan Žvanut, 2021. "A Reference Standard Process Model for Agriculture to Facilitate Efficient Implementation and Adoption of Precision Agriculture," Agriculture, MDPI, vol. 11(12), pages 1-22, December.
    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.
    6. Kosa Golić & Vesna Kosorić & Tatjana Kosić & Slavica Stamatović Vučković & Kosara Kujundžić, 2023. "A Platform of Critical Barriers to Socially Sustainable Residential Buildings: Experts’ Perspective," Sustainability, MDPI, vol. 15(9), pages 1-33, May.
    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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