Seventeenth International Conference on Environmental, Cultural, Economic & Social Sustainability

Abstract

The guidelines for the design of sustainability reports established by the Global Reporting Initiative (GRI) are intended to generate a commitment to mitigating the negative impacts of corporations on populations, the environment, the economy, social performance and human rights. The core questions of this research are: How has the number of reports within the GRI framework evolved in the different Latin American economies between 2010 and 2015? And how can this evolution be explained? To answer these questions, a descriptive analysis of the number of reports per year, country, sector, and size is presented. A literature review is performed, and the opinion of different actors involved in the corporate social responsibility management is asked. The findings show a growing trend in the reporting activity and present the reasons behind these efforts.