SUSTAINABILITY REPORT OF CONSTRUCTION COMPANIES IN PORTUGAL AND SPAIN
Abstract
Sustainability reporting is the practice of measuring and disclosing in a report, economic, social and environmental performance of a business organization. The disclosure process is voluntary, however there is a gradual increase in disclosure. This study aims to characterize the disclosure practices of sustainability in the construction sector in Portugal and Spain for the years 2009 to 2011 them to conduct a sustainability report in accordance with the disclosure framework of the Global Reporting Initiative. To collect the data necessary to study used content analysis. We analyzed the reports and sustainability reports and accounts of the study population.
Keywords: Sustainability Report. Disclosure. GRI.
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