Quality of information disclosure with the use of SASB standards in the construction industries in Mexico

• Autorzy: Vázquez Alan Said Hernández

Identyfikatory

DOI

10.15439/2022M4314

• Konferencja: Proceedings of the 2022 International Conference on Research in Management & Technovation
• Języki publikacji: EN

Abstrakty

EN

The research aims to evaluate the current situation of quality of information disclosure that the construction sector in Mexico has in their reporting method using the international standards issued by SASB (Sustainability Accounting Standards Board). In order to achieve this goal, the entities that report, which are listed in the SASB official website and which were considered within the construction industry (Construction Materials -- Extractives \& Minerals Processing, Real Estate -- Infrastructure and Home Builders -- Infrastructure), were evaluated following the recommendations that the SASB itself establishes by industry and that should be included in the disclosure reports of the companies. The research found that the disclosure has significant variances by industries and companies in Mexico in terms of quality of information disclosure. Our results show that the quality of disclosure can not only be assessed in terms of whether it uses metrics or not, but that company-focused descriptive language is an important communicator to consider as good quality of information disclosure by companies. companies to interested parties because of the financial impact that it could represent in taking actions, or action plans, that stakeholders should consider.

Słowa kluczowe

EN

SASB; reports; sustainability disclosure; commitment to stakeholder; construction industry

• Wydawca: Polskie Towarzystwo Informatyczne
• Czasopismo: Annals of Computer Science and Information Systems
• Rocznik: 2022
• Tom: Vol. 34
• Strony: 283--289
• Opis fizyczny: Bibliogr. 20 poz., tab.

Twórcy

autor

Vázquez Alan Said Hernández

• Faculty of Accounting and Administration 3 SEA, Xalapa Universidad Veracruzana, Lomas del Estadio, 91090 Xalapa, Veracruz, Mexico

Bibliografia

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• 16. SASB (2021b). Why Investors Use SASB Standards. Available: https://www.sasb.org/investor-use
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• 18. Adams , C . A. (1999 ) The Nature and Processes of Corporate Reporting on Ethical Issues, CIMA Research Monograph, London
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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).