An analysis of the content and quality of corporate sustainability reports according to GRI standards in peruvian mining companies supervised by the SMV in 2018: deficiencies and opportunities
Corporate sustainability has become a distinctive factor of global leaders, who communicate sustainable development actions using corporate sustainability reports (CSR) in accordance with international reporting standards such as GRI. In Latin America there is a high variability in their adoption an...
Main Authors: | Oscar Alfredo Diaz-Becerra, Claudia Leon-Chavarri, Brenda Gabriela Ampuero-Alfaro |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade Federal de Santa Catarina
2021-04-01
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Series: | Revista Contemporânea de Contabilidade |
Subjects: | |
Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/77331 |
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