Difusión de las memorias de sostenibilidad en Latinoamérica: análisis territorial y sectorial
This article has three objectives. First, to identify the geographical and sectorial distribution of sustainability reporting in Latin America using the Global Reporting Initiative. Second, to compare this diffusion pattern with the pattern of global outreach in order to identify similarities and di...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2015 |
| País: | Colombia |
| Institución: | Universidad ICESI |
| Repositorio: | Repositorio ICESI |
| Idioma: | español |
| OAI Identifier: | oai:repository.icesi.edu.co:10906/77802 |
| Acceso en línea: | http://hdl.handle.net/10906/77802 http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2000 http://biblioteca2.icesi.edu.co/cgi-olib/?infile=details.glu&loid=274467 https://doi.org/10.1016/j.estger.2015.01.002 |
| Access Level: | acceso abierto |
| Palabra clave: | Latinoamérica Producción intelectual registrada - Universidad Icesi Responsabilidad social Sostenibilidad Global Reporting Sustainability report Social responsibility |
| Sumario: | This article has three objectives. First, to identify the geographical and sectorial distribution of sustainability reporting in Latin America using the Global Reporting Initiative. Second, to compare this diffusion pattern with the pattern of global outreach in order to identify similarities and differences. Finally, a forecast of future dissemination in the region. Regressions of the data from the Global Reporting Initiative available in Latin American countries were performed using the logistic curve as pattern. Further indicators of concentration and instability of the time series are used. It is concluded that the Global Reporting Initiative standard has been moderately adopted by companies in Latin America. Moreover, significant differences are observed in the development of the social responsibility of organizations across countries. |
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