Publicado

2015-04-01

Memorias de sostenibilidad e indicadores integrados: análisis exploratorio sobre características definitorias. Una reflexión crítica

Sustainability Reporting and Integrated Indicators: Exploratory Analysis of Defining Characteristics. A Critical Reflection

Relatôrios de sustentabilidade e indicadores integrados: análise exploratória sobre características definidoras. Uma reflexão crítica

DOI:

https://doi.org/10.15446/innovar.v25n56.48992

Palabras clave:

Memoria de sostenibilidad, indicadores integrados, análisis clúster, GRI, nivel de reporting. (es)
Sustainability report, integrated indicators, clúster analysis, Global Reporting Initiative (GRI), reporting level. (en)
Relatório de sustentabilidade, indicadores integrados, análise de agrupamentos, GRI, nível de relatório. (pt)

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Autores/as

  • Fernando Azcárate Llanes Universidad Pablo de Olavide
  • Manuel Fernández Chulián Universidad Pablo de Olavide
  • Francisco Carrasco Fenech Universidad Pablo de Olavide

En los últimos años se ha criticado la veracidad, claridad y relevancia de la información relacionada con la contribución de las organizaciones al Desarrollo Sostenible, situación ocasionada en parte por la utilización de una bateria de indicadores para abordar la dimensión económica, social y medioambiental. Es necesario el empleo de indicadores integrados que midan dos o las tres dimensiones de la sostenibilidad y aquellos que relacionen el desempeño de la organización con el estado del entorno.

Para contribuir al desarrollo del reporting de sostenibilidad, seria necesario conocer la práctica actual que explique factores relacionados con el empleo de los indicadores integrados; por ello, el objetivo del trabajo es explorar si existen características que definan a las empresas que publican memorias que contienen indicadores integrados.

El resultado más significativo es la agrupación de la mayoria de las memorias con un bajo nivel de calidad de la información con respecto al desarrollo de indicadores integrados. En general, los resultados muestran que los factores de clasificación clásicos utilizados por la literatura previa (tamaño, sector y nacionalidad) no son muy útiles a la hora de agrupar a las memorias analizadas, lo que lleva a plantear la posibilidad de explorar variables internas.

During recent years the accuracy, clarity and relevance of the information regarding to the contribution of organizations to sustainable development, has been highly criticized; this is partly by the use of a set of indicators to address economic, social and environmental dimensions. It is now necessary to use integrated indicators in order to measure two, or the three, dimensions that made up sustainability, and those that associate business performance with the state of environment. With the purpose of contributing to the development of sustainability reporting, it would be necessary to identify the current practice that explains factors related to the use of integrated indicators. Therefore, the aim of this study is to explore whether there are characteristics that define those companies that publish reports containing integrated indicators. Overall, results show that factors for the traditional classification used by prior literature (size, sector and nationality) are not very useful when grouping the analyzed reports, which begs for the possibility to further explore internal variables.
Nos últimos años, criticaram-se a veracidade, claridade e relevância da informação relacionada com a contribuição das organizações ao Desenvolvimento sustentável, ocasionadas em parte pela utilização de uma bateria de indicadores para abordar a dimensão econômica, social e meio-ambiental. É necessário o emprego de indicadores integrados que meçam duas ou as três dimensões da sustentabilidade e aqueles que relacionem o desempenho da organização com o estado do ambiente. Para contribuir com o desenvolvimento do relatório de sustentabilidade, seria necessário conhecer a prática atual que explique fatores relacionados com o emprego dos indicadores integrados; por isso, o objetivo deste trabalho é explorar se existem características que definam as empresas que publicam relatórios que contêm indicadores integrados. O resultado mais significativo é a agrupação da maioria dos relatórios com um baixo nível de qualidade da informação com respeito ao desenvolvimento de indicadores integrados. Em geral, os resultados mostram que os fatores de classificação clássicos utilizados pela literatura prévia (tamanho, setor e nacionalidade) não são muito úteis na hora de agrupar os relatórios analisados, o que leva a apresentar a possibilidade de explorar variáveis internas.

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Cómo citar

Azcárate Llanes, F., Fernández Chulián, M., & Carrasco Fenech, F. (2015). Memorias de sostenibilidad e indicadores integrados: análisis exploratorio sobre características definitorias. Una reflexión crítica. Innovar, 25(56), 83-98. https://doi.org/10.15446/innovar.v25n56.48992

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