Evolución del Reporteo en Sostenibilidad en Latinoamérica bajo los lineamientos del GRI (Global Reporting Initiative)
KeywordsCorporate Social Responsibility
Global Reporting Initiative
Responsabilidad Social Empresarial
Iniciativa de reporte global
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AbstractThe guidelines for the design of sustainability reports established by the Global Reporting Initiative (GRI) are intended to generate a commitment to mitigating the negative impacts of corporations on populations, the environment, the economy, social performance and human rights. Therefore, the core questions of this research are: How has the number of reports within the GRI framework has evolved in the different Latin American economies between 2010 and 2015? And how can this evolution be explained? To answer these questions, a descriptive analysis of the number of reports per year, country, sector and size is presented. A literature review is performed, and the opinion of different actors involved in the corporate social responsibility management is asked. The findings show a growing trend in the reporting activity and present the reasons behind these efforts.
Os guias para projetar relatórios de sustentabilidade estabelecidos pela Global Reporting Initiative (GRI) procuram gerar um engajamento para mitigar os impactos negativos das empresas nas populações, no meio ambiente, na economia, no desempenho social e nos direitos humanos. Por isso, as questões essenciais desta pesquisa são: Como evoluiu o número de relatórios conforme o relatório GRI nas principais economias da América Latina a partir do ano 2010 até 2015? E como esta evolução pode ser explicada? Apresenta-se uma análise descritiva da quantidade de relatórios por ano/país/setor/tamanho para responder essas dúvidas. É feita uma revisão da literatura e uma consulta à opinião dos diversos atores envolvidos na gestão da responsabilidade social empresarial. Os achados revelam uma tendência crescente na atividade de fazer relatórios e apresentam as motivações por trás desses esforços.
Las guías para diseñar reportes de sostenibilidad establecidas por la GRI (Global Reporting Initiative) buscan generar compromiso en mitigar los impactos negativos de las compañías en las poblaciones, el medio ambiente, la economía, el desempeño social y los derechos humanos. Por ello, las preguntas centrales de esta investigación son: ¿Cómo ha evolucionado el número de reportes bajo el marco GRI en las principales economías de Latinoamérica desde 2010 hasta 2015? y ¿cómo se explica esta evolución? Para responder estas inquietudes se presenta un análisis descriptivo de la cantidad de reportes por año, país, sector y tamaño. Se hace una revisión de literatura, y se consulta la opinión de diferentes actores involucrados en la gestión de la responsabilidad social empresarial. Los hallazgos muestran una tendencia creciente en la actividad de reporteo y presentan las motivaciones detrás de estos esfuerzos.
(Revista) ISSN 2463-1140
(Revista) ISSN 2145-1389
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