The Elaboration Process of the Sustainability Report: A case study

Darliane Ribeiro Cunha, José Mariano Moneva


Purpose – The paper aims to use legitimacy theory to identify the main
drivers that influence the elaboration and publication of sustainability
reports of companies belonging to environmentally sensitive sectors.

Design/methodology/approach – A case study was developed through
structured interviews with the managers of sustainability departments
or equivalent, all of them belonging to chemical and oil companies in
Brazil and Spain.

Findings – The results show that the companies surveyed in the study
consider the sustainability report to be an instrument of accountability
to their stakeholders. Transparency and legitimacy of their activities
stand out among the main reasons that influence its publication.

Originality/value – The interest in offering a significant contribution
that inspires, promotes, and encourages Corporate Social Responsibility
by companies is one of the motives for conducting studies in this
area. Sectors with a high environmental impact call the attention to
a multiplicity and variety of interest groups. For this reason, it is of
interest to conduct studies aimed at these sectors.


Corporate Social Responsibility; Sustainability Report; Stakeholders; Theory of Legitimacy.


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