Publicación: Representación de los efectos del uso de agroquímicos en los contenidos de los reportes de sostenibilidad de Bayer (2016-2019)
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This research proposal focuses on a case study of the Bayer Company, a multinational producer of agrochemicals. For this case, an analysis of the non-financial reports of the Bayer Company on the representation of the social and environmental impacts in agriculture due to the use of its agrochemicals was carried out. For this purpose, different activities were carried out, such as the review of literature on research on sustainability reports (GRI) of pharmaceutical companies, environmental accounting and press media, a sample of 7 Non GRI, GRI standards and GRI G4 sustainability reports was made, considering the indicators included in the reports. The results show little information on relevant indicators to account for the impacts of the use of agrochemicals. In addition, it can be concluded that the company does not clearly report the impacts generated by its agrochemicals and by the development of its economic activity on the environment and society.