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El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda

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  • Vaz Ogando, Natalia
  • Ruiz Blanco, Silvia
  • Fernandez-Feijoo Souto, Belen

Abstract

La verificación de las memorias de sostenibilidad ha experimentado una tendencia creciente a nivel internacional en las últimas décadas, propiciando la creación de un mercado cuyo conocimiento es todavía limitado. El objetivo de este trabajo es analizar el mercado de verificación de las memorias de sostenibilidad en España desde el punto de vista de la demanda, identificando no solo las características de las empresas que contratan el servicio, sino también su estrategia y actitud ante la verificación. Para ello realizamos una encuesta a una muestra de 342 empresas que han registrado alguna de sus memorias de sostenibilidad en la base de datos de la Global Reporting Initiative (GRI).

Suggested Citation

  • Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018. "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 48-62.
    • Handle: RePEc:eee:spacre:v:21:y:2018:i:1:p:48-62
    DOI: 10.1016/j.rcsar.2017.07.003
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    Cited by:

    1. Antonio Somoza, 2023. "Voluntary sustainability assurance in small and medium‐sized entities: The role of country origin in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 462-483, January.

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    More about this item

    Keywords

    Verificación; Memorias de sostenibilidad; Demanda; Mercado; Responsabilidad social corporativa; Stakeholders; Assurance; Sustainability reports; Demand; Market; Corporate social responsibility; Stakeholders;
    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
    • 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

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