Quality of information disclosure with the use of SASB standards in the construction industries in Mexico
Alan Said Hernández Vázquez
Citation: Proceedings of the 2022 International Conference on Research in Management & Technovation, Viet Ha Hoang, Vijender Kumar Solanki, Nguyen Thi Hong Nga, Shivani Agarwal (eds). ACSIS, Vol. 34, pages 283–289 (2022)
Abstract. 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
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