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Comportamiento de Divulgación de Indicadores GRI – G4 en Reportes de Sostenibilidad de Empresas del Sector Agricultura

Author

Listed:
  • July Carolina Rojas Gómez

    (Universidad Nacional de Colombia, Grupo Estudios Interdisciplinarios sobre Gestión y Contabilidad (Bogotá, Colombia))

  • Claudia Lucia Niño Galeano

    (Universidad Nacional de Colombia, Grupo Estudios Interdisciplinarios sobre Gestión y Contabilidad (Bogotá, Colombia))

  • Sergio David Solano Bejarano

    (Universidad Nacional de Colombia, Facultad de Ciencias, Departamento de Estadística (Bogotá, Colombia))

Abstract

A pesar del aumento de la divulgación de Reportes de Sostenibilidad (RS) Global Initiative Reporting (GRI) por parte de las empresas a nivel mundial, y específicamente del sector agricultura, existen alertas acerca del uso de estos reportes como medio para legitimar la imagen empresarial sin transformar las prácticas en la relación con la naturaleza y la sociedad. En este escenario, esta investigación tuvo por objetivo analizar las tendencias de divulgación de indicadores GRI G4 hasta 2016 de empresas del sector agricultura registradas en la Base de datos GRI (BDGRI), siendo esta una actividad importante para la humanidad por la producción de alimentos y materias primas, pero a la vez responsable de la generación de impactos negativos. Para esto la metodología usada fue cuantitativa, recurriendo a las técnicas: análisis de componentes principales (ACP) y clustering. Los resultados demuestran que el comportamiento de divulgación de indicadores en el sector agricultura es disperso, mostrando algunas tendencias de acuerdo al tamaño. En general la tendencia del sector es de divulgar pocos indicadores, especialmente de derechos humanos y de desempeño ambiental. / Despite the increase in the dissemination of Global Initiative Reporting (GRI) Sustainability Reports (SR) by companies worldwide, and specifically in the agricultural sector, there are warnings about the use of these reports as a means to legitimize the corporate image without transforming practices in the relationship with nature and society. In this scenario, this research aims to analyse the trends of dissemination of GRI G4 indicators until 2016 in companies of the agricultural sector registered in the GRI Database (BDGRI), being this an important activity for mankind due to the production of food and raw materials, but at the same time responsible for the generation of negative impacts. The methodology used was quantitative, using the following techniques: principal component analysis (PCA) and clustering. The results show that the behavior of indicator dissemination in the agricultural sector is dispersed, showing some trends according to size. In general, the trend of the sector is to disclose few indicators, especially human rights and environmental performance.

Suggested Citation

  • July Carolina Rojas Gómez & Claudia Lucia Niño Galeano & Sergio David Solano Bejarano, 2019. "Comportamiento de Divulgación de Indicadores GRI – G4 en Reportes de Sostenibilidad de Empresas del Sector Agricultura," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 57(1), pages 27-56, Diciembre.
    • Handle: RePEc:ief:reveye:v:57:y:2019:i:1:p:27-56
    DOI: 10.55444/2451.7321.2019.v57.n1.31311
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    More about this item

    Keywords

    Divulgación de Reportes de Sostenibilidad; Global Initiative Reporting; Empresas; Sector Agricultura;
    All these keywords.

    JEL classification:

    • Q10 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - General
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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