Mercè Roca
Silvia Ayuso
July 2013
The present study analyses the sustainability reports of the 50 largest companies in Spain. Based on the information of the sustainability reports, the study identifies the main CSR activities in the supply chain, distinguishing four basic approaches to responsible management of suppliers. Additionally, it quantifies the extent to which companies undertake these activities and describes the data that the sustainability reports contain. The results show that companies report an important degree of activity with respect to CSR in the supply chain, more frequent when firms are subsidiaries, B2C companies, companies that are part of the Interbrand ranking and companies that are listed in the DJSI.