Resumen

Analysis of Sustainability Reports of Paraguayan Organizations. Rev. Int. Investig. Cienc. Soc. [online]. 2019, vol.15, n.2, pp.161-183. ISSN 2226-4000.  https://doi.org/10.18004/riics.2019.diciembre.161-183.

This scientific work analyzes the content of the Sustainability Reports (hereinafter, MS) that have been issued by four Paraguayan organizations in 2017 with the aim of preparing a Sustainable Disclosure Index (IRS). To date, no previous similar studies have been identified in Paraguay, so this work is a relevant and innovative approach to the subject. Sustainability reports, reports or reporters have become the holy grail in the disclosure of non-financial information for the stakeholders of any organization that boasts of being modern and economically, socially and environmentally responsible. Revealing information about sustainability policies and practices is currently a moral imperative as well as being a powerful

tool to raise the image and reputation of any organization. The conclusion of the study is that

Paraguayan organizations report at a medium level on sustainability issues, ascending to 68%. The economic dimension is the most reported, while the environmental and social dimensions must improve in their reporting levels.

Palabras clave : Sustainability; sustainability report; content analysis; Global Reporting Initiative (GRI)..

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