Publicación: Tipos de teorías usadas en investigaciones sobre reportes de sostenibilidad
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To obtain information about the previous literature on sustainability reports, this research aimed to identify and classify the different types of theories used in the research on sustainability reports. To fulfill this objective, information activities, search and selection of articles are carried out in some academic databases, followed by a review focused on the comparison of the different theories used in the articles, and finally, the analysis and interpretation of the information. obtained. The results of this research were grouped into seven theories, which are: The legitimacy theory, stakeholder theory, resource and capacity theory, integrated indicator theory, institutional theory, progressive use theory, and signaling theory. It is important to present, the authors' point of view and their positions, references to these theories in order to be able to know the applicability of these theories against the different sustainability reports object of study in the present investigation. With this the reader can find a specific review of these theories and a way that can validate the applicability of the theories against the different sustainability reports.