Title: Sustainability disclosure imbalances. A qualitative case-study analysis

Authors: M. Isabel Sanchez-Hernandez; Flavio Hourneaux Jr.; Barbara Galleli Dias

Addresses: School of Economics and Business Administration, University of Extremadura, Ave. Elvas s/n, Badajoz, Spain ' School of Economics and Business Administration, University of Sao Paulo, Av. Prof. Luciano Gualberto, 908 – Butantã, São Paulo – SP, Brasil ' School of Economics and Business Administration, University of Sao Paulo, Av. Prof. Luciano Gualberto, 908 – Butantã, São Paulo – SP, Brasil

Abstract: According to the paradigm of the triple bottom line approach for sustainability, an organisation is supposed to positively impact on three dimensions of sustainable development: economic, social, and environmental. Therefore, there is some doubt if companies are giving the same importance at these different aspects of sustainability in their disclosure efforts. The aim of this paper is to identify the existence of either equilibrium or imbalance among the dimensions of sustainability and to identify the level of association between the company's sustainable practices and its performance. This work analyses the case study of the Spanish financial institution CaixaBank, with ATLAS.ti 7.1 software, assuming that it is one leading bank with financial robustness and an acknowledged culture of sustainability. However, some clear imbalances have been found.

Keywords: disclosure; qualitative analysis; performance; sustainability; case-study; Spain; bank sector.

DOI: 10.1504/WREMSD.2019.098468

World Review of Entrepreneurship, Management and Sustainable Development, 2019 Vol.15 No.1/2, pp.42 - 59

Received: 12 Jun 2017
Accepted: 11 Jul 2017
Published online: 25 Mar 2019 *

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