SUSTAINABILITY REPORTS BY SERVICE SECTOR COMPANIES IN THE DECADE OF CLIMATE CHANGE.

In this paper, we analyze the evolution of the main indicators of Sustainability Reports registered in the Global Reporting Initiative (GRI), particularly by companies from the sectors where the literature recognizes a greater possibility for green investments. Many companies belong to the service sector; Transport, Waste management, Water utilities, Education, Health, New Technologies related to Renewable Energy; and other sectors such as Agriculture, Construction, Energy or Infrastructure. Through descriptive and predictive statistical techniques, such as decision trees, we obtain evidence that the economic crisis has not had a negative effect on the development of sustainability reporting. Furthermore, we can confirm a steady increase in reports from companies in these sectors that are ever more transparent and of better quality.