Algorithm applied in dialogue with Skateholders: a case study in a business tourism sector

Authors

  • Luciano Barcellos de Paula Universidad de Barcelona
  • Ana María Gil Lafuente Universidad de Barcelona

DOI:

https://doi.org/10.18800/contabilidad.201002.001

Keywords:

Stakeholders, Sustainability, Tourism, GRI, Fuzzy subsets, Expertons method

Abstract

According to numerous scientific studies one of the most important points in the area of sustainability in business is related to dialogue with stakeholders. Based on Stakeholder Theory we try to analyze corporate sustainability and the process of preparing a report that a company in the tourism sector in accordance with the guidelines of the guide G3 - Global Reporting Initiative. With the completion of an empirical study seeks to understand the expectations of stakeholders regarding the implementation of the contents of the sustainability report. To achieve the proposed aim we use «The Expertons Method» algorithm that allows the aggregation of opinions of various experts on the subject and represents an important extension of fuzzy subsets for aggregation processes. At the end of our study, we present the results of using this algorithm, the contributions and future research.

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Published

2010-03-12

How to Cite

Barcellos de Paula, L., & Gil Lafuente, A. M. (2010). Algorithm applied in dialogue with Skateholders: a case study in a business tourism sector. Contabilidad Y Negocios, 5(10), 76–85. https://doi.org/10.18800/contabilidad.201002.001

Issue

Section

Administration