El informe de sostenibilidad del Global Reporting Initiative (Iniciativa Mundial para la Elaboración de Informes): una contribución fundamental hacia la transparencia con las partes interesadas (stake
Juan Vianey Gómez Jiménez () Julieth Emilse Ospina Delgado ()
Abstract
RESUMEN En el actual contexto económico la divulgación de información que dé cuenta de las actividades de las empresas ha cobrado gran importancia en el mundo empresarial; a tal punto, que diversos autores han evidenciado en sus estudios empíricos que una política de transparencia se relaciona positivamente con la reputación de la empresa, lo que a su vez ejerce influencia significativa sobre su valor. Sin embargo, la ausencia en las empresas de sistemas de información que atiendan las crecientes demandas de información de los usuarios, ha servido para que empresarios, directivos, academia, organismos reguladores, firmas auditoras y profesionales de la contaduría, entre otros, realicen investigaciones y diversos eventos con el fin de presentar propuestas que ayuden a disminuir esta brecha informativa. En ese cuestionamiento a los sistemas de información, la contabilidad ocupa un lugar importante debido a su gran contribución en la generación de información empresarial. Sin embargo, es claro que en algunos de los escándalos atribuidos a las fallas en los sistemas de información contable, no han sido propiamente sus falencias como modelo, sino el manejo inescrupuloso y fraudulento que hicieron algunos empresarios y ejecutivos de empresas, entre otros aspectos, lo que ha contribuido a que se pierda la confianza en las empresas y en su información. La demanda por mayor transparencia crece. La sociedad exige que las empresas actúen responsablemente, y a la vez quiere conocer como cumplen su rol de buenos ciudadanos corporativos. La propuesta de las Naciones Unidas, a través del Global Reporting Initiative (IniciativaMundial para la Elaboración de Informes), emergecomo una herramienta para contribuir con la transparencia y recuperar la confianza en las organizaciones y en la información que producen. A pesar de ser una propuesta reciente que está en la primera etapa, ya aglutina a muchas ABSTRACT In the present economic context the publication of information on companies’ activities has become very important in the business world, to the point where several authors have manifested in their empirical studies that a policy of transparency is related positively to a company’s reputation, which in turn has a significant influence on its worth. Nevertheless, the absence of information systems in companies that respond to the increasing demands for information from their users has served to make businessmen, directors, educational institutions, regulating entities, auditors and accounting rofessionals, among others, carry out research and other activities with the aim of making proposals to close this information gap. In this process of questioning information systems, accounting occupies an important place because of its great contribution to the production of company information. Nevertheless it is clear from some of the scandals attributed to failures in accounting systems, that this has not been due to its own failings as a model, but to the unscrupulous and fraudulent behaviour of some businessmen and company executives, among other things, that has contributed to the lack of trust in the companies and their information. The need for more transparency continuesto grow. Society demands that companies act in a responsible way and that they comply with their duty as good corporate citizens. The proposal of the United Nations, through their Global Reporting Initiative (World Initiative for the Preparation of Information) is seen as a tool to contribute to this transparency and win back the trust in companies and the information they produce. In spite of the fact that this proposal is recent and it its first stage, it has already brought together many companies in the world which have wholly or partially identified with it.
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Length: 26 Date of creation: 31 Oct 2005 Date of revision: Handle: RePEc:col:000097:002519
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