摘要：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.
其他摘要：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.
关键词：Corporate Social Responsibility; Sustainability Report; Stakeholders; Theory of Legitimacy. Responsabilidad social corporativa; informe de sostenibilidad; gr...
其他关键词：Corporate Social Responsibility; Sustainability Report; Stakeholders; Theory of Legitimacy.
