REPORTES DE SOSTENIBILIDAD DE ORGANIZACIONES SUDAMERICANAS

Alvaro Carrillo Punina and Sandra Galarza Torres
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Alvaro Carrillo Punina: Universidad de las Fuerzas Armadas ESPE. Ecuador.
Sandra Galarza Torres: Universidad de las Fuerzas Armadas ESPE. Ecuador.

Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, 2022, issue 20, No 5, 14 pages

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.

Keywords: GRI; South American organizations; GDP; sustainability reports; social responsibility. (search for similar items in EconPapers)
JEL-codes: M14 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:lap:recadm:164

DOI: 10.24215/23143738e103

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