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Currently, the debate on corporate social responsibility (CSR) and the strategies implemented by organizations to disseminate their business actions, fuels the discussion on aspects that point to sustainable development. To show their CSR strategies, one of the mechanisms used by companies is the presentation of sustainability reports. In this work, we have modified the analysis approach traditionally used to demonstrate the characteristic factors of transparency in the field of CSR. Specifically, we focus on analyzing which indicators are the least disclosed by companies. Within this framework, the objective of this work is to analyse the practices of dissemination of environmental information based on the sustainability reports of the global reporting initiative produced by large companies, in order to establish differences and similarities in corporate social responsibility. The results obtained for a sample of 80 large companies and 67 multinational enterprises (MNEs) indicate a slight difference in the disclosure of environmental indicators. Concretely, the results reveal that 56.12% of environmental indicators are not disclosed by large companies; while, in MNEs, 51.23% of these indicators are not reported. In large companies, the greatest deficiencies in the disclosure of environmental information correspond to the categories of biodiversity, environmental grievance mechanisms, and effluents and waste. In the case of MNEs, the least disclosed categories are biodiversity, environmental grievance mechanisms, and environmental protection expenditures and investments (overall).

The complexity of the business world and current business models has motivated an increasing number of companies to disclose corporate information through sustainability reports. This reporting and stakeholders engagement may bring shared value to business and society in general although working towards sustainable development goals. This work adopts a new analytical approach by determining the global reporting initiative indicators related to labour practices and decent work, human rights, society, and product responsibility that are reported less frequently by companies. The final objective is to predict the influence that society's cultural values will play as a normative institutional pressure in their evolution. The results obtained for a sample comprising the 201 largest international companies that report in accordance with the recommendations of the G4 Guide in 2015 indicate that more than 50% of these large companies do not report specific mechanisms implemented to avoid violations of human rights and labour rights, or information on incidents related to production and commercial relations. Regulatory pressures associated with cultural values have limited effectiveness as drivers of greater corporate transparency in this area, as they are able to predict a favourable evolution for only 40% of companies that currently do not report.

Tomato (Solanum lycopersicum Mill) is an important crop in terms of its economic and nutritional value. Many factors, including cultivar, climate, geography, geochemistry, and agricultural practice, can affect its nutrient concentrations. An HJ-biplot study was performed to examine the effects of cultivar (Dorothy, Boludo, Dominique, Thomas, and Dunkan), agricultural practices, climatic factors, and their interactions. Significant differences were analyzed using a one-way ANOVA. All samples were collected and assayed at the same degree of ripeness. In the conventional and organic tomato samples, those harvested from December to April had the highest concentrations of fructose, glucose, citric acid, malic acid, ascorbic acid, protein, Na, and Mg, while those harvested in October had the highest concentrations of lycopene and hydroxycinnamic acid. There were high concentrations of Ca, P, Zn, and Cu in the no-soil tomatoes. Conventional and organic cultivation practices showed similar results with respect to the collection period, both presenting high organic compound concentrations, while high mineral concentrations seemed to correspond to the no-soil practice. No clear pattern was observed among the different cultivars, perhaps due to all the samples having been collected at the same degree of ripeness.