Abstract
This research aims to show the evolution of the sustainability reporting practices since its inception. To this issue, the most relevant theoretical approaches to sustainability reporting are reviewed and discussed. This paper also analyses the current state of sustainability reporting in an emerging area: the Latin American context. Specifically, the most relevant countries in disclosing social and environmental reports in the Latin American region are further studied. Concerns about the evolution of the number of reports, the GRI mentions associated to them and its quality levels is analysed.
