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Reportes De Sostenibilidad De Organizaciones Sudamericanas

Author

Listed:
  • Alvaro Carrillo Punina

    (Universidad de las Fuerzas Armadas ESPE. Ecuador.)

  • Sandra Galarza Torres

    (Universidad de las Fuerzas Armadas ESPE. Ecuador.)

Abstract

Social responsibility is a widely analyzed topic, both in the field of business, as well as in the academic field. In this regard, several South American organizations periodically develop sustainability balances using different methodologies. However, it is necessary that these reports be published and be available on the web for information from the connected groups and the community in general. Therefore, this article reviews the sustainability reports published in the Global Reporting Initiative (GRI) by different organizations in Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, Paraguay, Peru, Uruguay, and Venezuela. Descriptive, comparative, and explanatory analysis is applied, and documentary review is used to support the importance of the publication of social responsibility reports. The sectors of each country with the highest percentage of publications are determined and correlations, between the number of sustainability reports and the Gross Domestic Product of each country, are established. It is identified that the countries with the highest number of organizations that report in GRI are Peru, Brazil, Colombia and Argentina and the countries with the highest number of published reports are Brazil, Colombia, Peru, Argentina, and Chile.

Suggested Citation

  • Alvaro Carrillo Punina & Sandra Galarza Torres, 2022. "Reportes De Sostenibilidad De Organizaciones Sudamericanas," Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, Instituto de Investigaciones Administrativas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 20, pages 1-14, July-Dece.
    • Handle: RePEc:lap:recadm:164
    DOI: 10.24215/23143738e103
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    File URL: https://revistas.unlp.edu.ar/CADM/article/view/12469
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    More about this item

    Keywords

    GRI; South American organizations; GDP; sustainability reports; social responsibility.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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