摘要：Given the diversity of statemets issued in recent years in order to meet the information needs on socially responsible behaviour of organizations, this research aims to develop a broad guide which helps to identify the different actions and strategies related to sustainability. From the analysis of the framework elaborated and 15 different standards selected for its preparation, results show that the standard used as reference determines the content of the sustainability reports, and that the social dimension practices and those related to employees are the ones receiving more attention.
其他摘要：Given the diversity of statemets issued in recent years in order to meet the information needs on socially responsible behaviour of organizations, this research aims to develop a broad guide which helps to identify the different actions and strategies related to sustainability. From the analysis of the framework elaborated and 15 different standards selected for its preparation, results show that the standard used as reference determines the content of the sustainability reports, and that the social dimension practices and those related to employees are the ones receiving more attention.
