Materialidad de los impactos sociales en la memoria de sostenibilidad. El caso del sector eólico y los pueblos indígenas en Oaxaca, México

© 2018, © 2018 Asociación Española de Contabilidad y Administración de Empresas (AECA). The aim of this paper is to study the inclusion, as a material issue in the sustainability report, of conflicts between indigenous peoples and multinational wind energy companies. According to this purpose, a specific case is presented: the social conflicts associated to the projects carried out by Spanish companies in the Isthmus of Tehuantepec, in the State of Oaxaca (Mexico), across 12 years, from 2005 to 2016. The main finding is that negative social effects of these activities on local communities are not recognized by the companies analyzed because they belong to an economic sector with strong social support in their country of origin, besides possessing diverse credentials and certifications as socially responsible companies, all of which would allow them to maintain legitimacy.