| Sumario: | Despite the importance of the agricultural sector to provide essential nutrients, its production requires a review due to its environmental impact, its effects on biodiversity and on climate change. Some companies refer to the Global Reporting Initiative (GRI) Sustainability Reporting Guide (MS) to fulfill their responsibility for economic, social and environmental performance. This article analyzes the 168 companies in the agricultural sector that provided Sustainability Reports in the GRI database (DBGRI) between 2004 and 2017. Statistical analysis was used to observe relationships between the study variables. The results allow analyzing the world agricultural sector disaggregated by region. At the firm level, factors such as size, geographic location and type of company are considered; and finally, the MS characteristics of the companies in terms of the type of report, level of compliance, aspects of assurance, level of compliance, among others. It is concluded that the agricultural sector has increased the number of GRI reports. However, the lack of commitment of the vast majority of companies in the sector that report GRI is notable, as it is evident that they are not complying with the principle of reliability of their reports through external assurance. The role of stakeholders and the degree of commitment to corporate sustainability are elements that must be taken into account in future research.
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