Development of sustainability reports for farming operations in the Basque Country using the Delphi method
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| Format: | Artículo científico |
| Language: | en |
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Asociación Española de Profesores Universitarios de Contabilidad
2015
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| author | Igor Alvarez Etxeberriaa |
| author_facet | Igor Alvarez Etxeberriaa |
| contents | Development of sustainability reports for farming operations in the Basque Country using the Delphi method Igor Alvarez Etxeberriaa Ainhoa Garayara José Antonio Calvo Sánchez Economía y Finanzas Spain Delphi method Basque country Stakeholder theory Farming operations 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. 2015 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359736898005 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.1 Vol.18 |
| format | Artículo científico |
| id | redalyc_359736898005 |
| institution | Redalyc |
| language | en |
| publishDate | 2015 |
| publisher | Asociación Española de Profesores Universitarios de Contabilidad |
| spellingShingle | Development of sustainability reports for farming operations in the Basque Country using the Delphi method Igor Alvarez Etxeberriaa Economía y Finanzas Spain Delphi method Basque country Stakeholder theory Farming operations Development of sustainability reports for farming operations in the Basque Country using the Delphi method Igor Alvarez Etxeberriaa Ainhoa Garayara José Antonio Calvo Sánchez Economía y Finanzas Spain Delphi method Basque country Stakeholder theory Farming operations 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. 2015 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359736898005 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.1 Vol.18 |
| title | Development of sustainability reports for farming operations in the Basque Country using the Delphi method |
| topic | Economía y Finanzas Spain Delphi method Basque country Stakeholder theory Farming operations |
| url | https://www.redalyc.org/articulo.oa?id=359736898005 |