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 a...

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Bibliographic Details
Main Authors: Oscar Alfredo Diaz-Becerra, Claudia Leon-Chavarri, Brenda Gabriela Ampuero-Alfaro
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2021-04-01
Series:Revista Contemporânea de Contabilidade
Subjects:
GRI
Online Access:https://periodicos.ufsc.br/index.php/contabilidade/article/view/77331