INTERSECTORAL ANALYSIS OF SUSTAINABILITY REPORTS PUBLISHED BY LISTED COMPANIES IN ARGENTINA

Sustainability reports expand traditional accounting, providing information on economic, social and environmental aspects. Sectoral and comparative analysis of such reports, enables to identify characteristics and trends that could contribute to the improvement of non-financial information. Particularly in Argentina, studies related to specific sectors' characteristics can be found, but relatively few conducting an intersectoral approach. This paper aims to analyze intersectoral disclosure on social responsibility, identifying the economic sectors that are most involved in social responsability and the principal tendencies arising from disclosed information. To do so, we conduct a qualitative research based on a content analysis of sustainability reports presented by listed companies in Argentina. Results show that the most committed sectors are: Electricity and Gas, Food, and Financial Sector. In addition, the information disclosedby companies in the same sector is heterogeneous, mainly demonstrating the lack of standardization of social responsibility reports.