Abstract

SARRO, Lucía Andrea. Puertos y reportes de sostenibilidad: revisión del estado del arte. Escr. Contab. Adm. [online]. 2014, vol.5, n.2, pp. 87-123. ISSN 1853-2055.

In recent times, issues related to sustainable development have become relevant worldwide. Observing how this situation has affected ports, several institutions devoted to sustainable development have started to implement Sustainability Reports. The main results of this exploratory study show that: (1) most metropolitan ports do not report following the Global Reporting Initiative guidelines; (2) the ports that use them do not follow a certain pattern related to styles, periodicity, name of the reports, stakeholders or materiality analysis, among others; (3) in Argentina this topic is still incipient and focuses mainly on social and environmental aspects. The purpose of this paper is to collect the best practices of such reports worldwide with the aim of providing a framework for Argentine ports.

Keywords : GRI; Sustainability Reports; Ports.