How do companies report information about their suppliers in their non-financial reports

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This paper describes how companies report information related to the relationship with their suppliers through their non-financial reports. This qualitative research uses the tools of the grounded theory method to code pieces of text from public documents disclosed by companies such as annual report...

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Detalles Bibliográficos
Autor: Cornejo Fernández, Héctor Hugo
Formato: tesis de maestría
Fecha de Publicación:2018
Institución:Universidad ESAN
Repositorio:ESAN-Institucional
Lenguaje:inglés
OAI Identifier:oai:repositorio.esan.edu.pe:20.500.12640/2113
Enlace del recurso:https://hdl.handle.net/20.500.12640/2113
Nivel de acceso:acceso abierto
Materia:Informes de empresas
Proveedores
https://purl.org/pe-repo/ocde/ford#5.02.04
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dc.title.en_EN.fl_str_mv How do companies report information about their suppliers in their non-financial reports
title How do companies report information about their suppliers in their non-financial reports
spellingShingle How do companies report information about their suppliers in their non-financial reports
Cornejo Fernández, Héctor Hugo
Informes de empresas
Proveedores
https://purl.org/pe-repo/ocde/ford#5.02.04
title_short How do companies report information about their suppliers in their non-financial reports
title_full How do companies report information about their suppliers in their non-financial reports
title_fullStr How do companies report information about their suppliers in their non-financial reports
title_full_unstemmed How do companies report information about their suppliers in their non-financial reports
title_sort How do companies report information about their suppliers in their non-financial reports
author Cornejo Fernández, Héctor Hugo
author_facet Cornejo Fernández, Héctor Hugo
author_role author
dc.contributor.advisor.fl_str_mv Da Cunha, Joao Vieira
dc.contributor.author.fl_str_mv Cornejo Fernández, Héctor Hugo
dc.subject.es_ES.fl_str_mv Informes de empresas
Proveedores
topic Informes de empresas
Proveedores
https://purl.org/pe-repo/ocde/ford#5.02.04
dc.subject.ocde.es_ES.fl_str_mv https://purl.org/pe-repo/ocde/ford#5.02.04
description This paper describes how companies report information related to the relationship with their suppliers through their non-financial reports. This qualitative research uses the tools of the grounded theory method to code pieces of text from public documents disclosed by companies such as annual reports, sustainability reports and any other document, excluding financial reports, related to their suppliers. The coding process resulted in two types of codes. The first type describes actions and requirements related to environment, ethics, human rights and management systems that companies disclose about their suppliers. The second type of codes describes how this information is presented. After comparing these two types of codes with the help of NVivo software, we were able to identify different reporting strategies and disclosure preferences that companies have. This will be described in the Discussion section of the paper.
publishDate 2018
dc.date.accessioned.none.fl_str_mv 2020-09-21T22:58:57Z
dc.date.available.none.fl_str_mv 2020-09-21T22:58:57Z
dc.date.issued.fl_str_mv 2018
dc.type.es_ES.fl_str_mv info:eu-repo/semantics/masterThesis
dc.type.other.none.fl_str_mv Tesis de Maestría
format masterThesis
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12640/2113
url https://hdl.handle.net/20.500.12640/2113
dc.language.none.fl_str_mv Inglés
dc.language.iso.none.fl_str_mv eng
language_invalid_str_mv Inglés
language eng
dc.relation.ispartof.fl_str_mv SUNEDU
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
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eu_rights_str_mv openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.format.es_ES.fl_str_mv application/pdf
dc.publisher.es_ES.fl_str_mv Universidad ESAN
dc.publisher.country.es_ES.fl_str_mv PE
dc.source.none.fl_str_mv reponame:ESAN-Institucional
instname:Universidad ESAN
instacron:ESAN
instname_str Universidad ESAN
instacron_str ESAN
institution ESAN
reponame_str ESAN-Institucional
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spelling Da Cunha, Joao VieiraCornejo Fernández, Héctor Hugo2020-09-21T22:58:57Z2020-09-21T22:58:57Z2018https://hdl.handle.net/20.500.12640/2113This paper describes how companies report information related to the relationship with their suppliers through their non-financial reports. This qualitative research uses the tools of the grounded theory method to code pieces of text from public documents disclosed by companies such as annual reports, sustainability reports and any other document, excluding financial reports, related to their suppliers. The coding process resulted in two types of codes. The first type describes actions and requirements related to environment, ethics, human rights and management systems that companies disclose about their suppliers. The second type of codes describes how this information is presented. 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How do companies report information about their suppliers in their non-financial reports
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