Disclosure Behavior of GRI – G4 Indicators in Sustainability Reports of Companies in the Agriculture Sector
DOI:
https://doi.org/10.55444/2451.7321.2019.v57.n1.31311Keywords:
disclosure of sustainability reporting , global initiative reporting, companies, agricultureAbstract
Despite the increase in the dissemination of Global Initiative Reporting (GRI) Sustainability Reports (SR) by companies worldwide, and specifically in the agricultural sector, there are warnings about the use of these reports as a means to legitimize the corporate image without transforming practices in the relationship with nature and society. In this scenario, this research aims to analyse the trends of dissemination of GRI G4 indicators until 2016 in companies of the agricultural sector registered in the GRI Database (BDGRI), being this an important activity for mankind due to the production of food and raw materials, but at the same time responsible for the generation of negative impacts. The methodology used was quantitative, using the following techniques: principal component analysis (PCA) and clustering. The results show that the behavior of indicator dissemination in the agricultural sector is dispersed, showing some trends according to size. In general, the trend of the sector is to disclose few indicators, especially human rights and environmental performance.
Date received: February 10, 2019
Acceptance date: July 2, 2019
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Copyright (c) 2019 July Carolina Rojas Gómez, Claudia Lucia Niño Galeano, Sergio David Solano Bejarano
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