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Evolución del Reporteo en Sostenibilidad en Latinoamérica bajo los lineamientos del GRI (Global Reporting Initiative)

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Abstract

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.

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... En el estudio de evolución del reporteo en sostenibilidad en Latinoamérica bajo los lineamientos GRI, se describe el crecimiento de los reportes en los países de Brasil, Colombia, México, Argentina y Chile, y se determina que Colombia tiene el mayor crecimiento en especial en los sectores de alimentos y energéticos. Se concluye que el crecimiento está en función de la presión del mercado y de organismos internacionales que impulsan la sostenibilidad (Acevedo y Piñeros, 2019). ...
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... According to [34], both the business sector and higher education institutions in Latin America continuously seek improvements in their organizations to mitigate negative impacts through the evaluation of their sustainability reports established by the GRI. This approach emerges to contribute to the economic, social, and environmental sustainability fields and functions as a tool that aids in the development of reports that, along with basic contents, sustainability contexts, precision, clarity, reliability, and the participation of all stakeholders, can help universities to achieve socially responsible management. ...
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The aim of the article is to investigate the quality of stakeholder engagement (SE) in sustainability reporting (SR). The first part analyses the role of SE in SR according to the literature: SE is a fundamental step of the reporting process because of its role in defining materiality and relevance of the information communicated. The second part of the paper is dedicated to an empirical analysis of a sample of sustainability reports. The analysis showed that what is really applied in a wide majority of the cases is a stakeholder management approach rather than an SE approach. In the light of the above, questions for the future are if SE is moving from being a simple way to consult and influence stakeholders to an effective instrument for involving them in the company's decision making, through a mutual commitment. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.
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Recent years have seen a rapid increase in accountability pressures on particularly large global companies. The increased call for transparency comes from two different angles, which show some (potential) convergence in terms of topics and audiences: accountability requirements in the context of corporate governance, which expand to staff-related, ethical aspects; and sustainability reporting that has broadened from environment only to social and financial issues. This article examines to what extent and how current sustainability reporting of Fortune Global 250 companies incorporates corporate governance aspects. Many multinationals, particularly in Europe and Japan, have started to pay attention to board supervision and structuring of sustainability responsibilities, to compliance, ethics and external verification. While detailed disclosures are not yet common, some notable practices can be found. Underlying dilemmas and complexities for managers in dealing with accountability to shareholders and stakeholders, and the role of auditors, are indicated. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment
Article
We seek to add to the Corporate Social Responsibility (CSR) and Sustainable Development (SD) literature through the empirical study of Latin American firm membership in the United Nations Global Compact (GC) and Global Report Initiative (GRI). Within an institutional-based framework, we explore through three filters – commercial, state-signaling, and distinguished peers – the impact of normative and mimetic pressures associated with GC/GRI membership. Our sample includes 207 public firms from six Latin American countries (Argentina, Brazil, Chile, Colombia, Mexico, and Peru). Our results suggest Latin American firms from countries with a greater European influence (normative pressure) are twice as likely to be enrolled in the GC/GRI. Additionally, we find that Latin American firms listed on the NYSE (mimetic pressure) are also twice as likely to sign up under the GC/GRI. Hence, the normative and mimetic pillars of institutional theory are found to be significant factors for Latin American firms adopting sustainability initiatives. KeywordsCorporate Social Responsibility-Sustainable Development-Latin America-institutional theory-punctuated equilibrium-United Nations Global Compact-Global Report Initiative
Article
Governments, activists, and the media have become adept at holding companies to account for the social consequences of their actions. In response, corporate social responsibility has emerged as an inescapable priority for business leaders in every country. Frequently, though, CSR efforts are counterproductive, for two reasons. First, they pit business against society, when in reality the two are interdependent. Second, they pressure companies to think of corporate social responsibility in generic ways instead of in the way most appropriate to their individual strategies. The fact is, the prevailing approaches to CSR are so disconnected from strategy as to obscure many great opportunities for companies to benefit society. What a terrible waste. If corporations were to analyze their opportunities for social responsibility using the same frameworks that guide their core business choices, they would discover, as Whole Foods Market, Toyota, and Volvo have done, that CSR can be much more than a cost, a constraint, or a charitable deed--it can be a potent source of innovation and competitive advantage. In this article, Michael Porter and Mark Kramer propose a fundamentally new way to look at the relationship between business and society that does not treat corporate growth and social welfare as a zero-sum game. They introduce a framework that individual companies can use to identify the social consequences of their actions; to discover opportunities to benefit society and themselves by strengthening the competitive context in which they operate; to determine which CSR initiatives they should address; and to find the most effective ways of doing so. Perceiving social responsibility as an opportunity rather than as damage control or a PR campaign requires dramatically different thinking--a mind-set, the authors warn, that will become increasingly important to competitive success.
Article
This paper provides an overview of corporate social responsibility in Brazil, a country of vast regional and economic differences. Despite abundant natural resources and centers of advanced technology, large numbers of Brazilians live in poverty. Historical factors, which to some extent explain Brazil’s social and economic inequalities – a long period of colonialism, followed by populist reform, repressive military measures, foreign debt, unfair trade agreements, and problems of corruption – have persisted into the current period of democratic reform, marked by economic and political trends toward democratization and corporate social responsibility. This paper considers the civic and business organizations that have been developing strategies to encourage social responsibility and government policies aimed at alleviating poverty. Despite progress, the complexity of the Brazilian context presents challenges for social and economic equality. Copyright Springer Science+Business Media, Inc. 2007
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