La utilidad de los informes de sostenibilidad en entidades públicas y privadas en Colombia

la percepción de los stakeholders

  • Yuli Marcela Suárez-Rico Universidad Nacional de Colombia
  • Mauricio Gómez-Villegas Universidad Nacional de Colombia
  • María Antonia García-Benau Universidad de Valencia
Palabras clave: Materialidad, expectativas, GRI, información social y ambiental, stakeholer engagement

Resumen

El aumento en la divulgación de información social y medioambiental (de sostenibilidad) genera preguntas sobre su utilidad y materialidad, lo que implica conocer las expectativas de los stakeholders. El stakeholder engagement permite señalar que la participación de los grupos de interés no solo debe centrarse en la producción de la información en las empresas, sino también en la definición de los marcos y estándares que estructuran estos reportes. Este trabajo busca caracterizar las expectativas y la percepción que tienen diversos stakeholders, sobre la utilidad de los informes de sostenibilidad emitidos por organizaciones públicas y privadas en Colombia. A partir de dos cuestionarios respondidos por 62 gestores, preparadores, auditores, reguladores, estudiantes y profesores, se identifican temas que los marcos más extendidos (GRI) no incluyen y que incrementarían la materialidad de esta información en Colombia: acciones para la paz, lucha contra la corrupción y la desigualdad, información para los ciudadanos, entre otros.

|Resumen
= 81 veces | PDF
= 56 veces|

Descargas

La descarga de datos todavía no está disponible.

Citas

AccountAbility. (2008). AA1000 AccountAbility Principles Standard 2008. London. Recuperado de http://www.accountability.org/standards/

Almeida, B. A., Pinto, L. C., y Fonseca, A. (2021). Transparency of materiality analysis in GRI-based sustainability reports. Corporate Social Responsibility and Environmental Management, 28(2), 570-580. https://doi.org/10.1002/csr.2066

Amran, A., y Ooi, S. K. (2014). Sustainability reporting: Meeting stakeholder demands. Strategic Direction, 30(7), 38-41. https://doi.org/10.1108/SD-03-2014-0035

Argos S.A. (2018). Reporte integrado 2018. Recuperado de https://es.scribd.com/document/413663440/Reporte-Integrado-Argos-2018

Argos S.A. (2019). Reporte Integrado 2019. Recuperado de https://argos.co/reporteintegrado/

Arias, J. P., Espitia, O., y Ruíz, F. (2016). La relación entre la Responsabilidad Social Empresarial y la Planeación Tributaria (Universidad de Manizales). Universidad de Manizales, Manizales.

Ariza-Buenaventura, D. (2012). El camino hacia la revelación: evolución de los informes de responsabilidad social en Colombia (2006-2009). Revista de la Facultad de Ciencias Económicas de la Universidad Militar Nueva Granada, 20(2), 97-120.

Bebbington, J., Brown, J., Frame, B., y Thomson, I. (2007). Theorizing engagement: the potential of a critical dialogic approach. Accounting, Auditing and Accountability Journal, 20(3), 356-381. https://doi.org/10.1108/09513570710748544

Bebbington, J., Larrinaga, C., y Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337-361. https://doi.org/10.1108/09513570810863932

Bortree, D. S., y Seltzer, T. (2009). Dialogic strategies and outcomes: An analysis of environmental advocacy groups’ Facebook profiles. En Public Relations Review (Vol. 35). https://doi.org/10.1016/j.pubrev.2009.05.002

Cabrera-Narváez, A., y Quinche-Martín, F. L. (2021). Imag(in)ing Colombian post-conflict in corporate sustainability reports. Sustainability Accounting, Management and Policy Journal, 12(4), 846-871 https://doi.org/10.1108/SAMPJ-03-2019-0094

Cooper, S. M., y Owen, D. L. (2007). Corporate social reporting and stakeholder accountability: The missing link. Accounting, Organizations and Society, 32, 649-667. https://doi.org/10.1016/j.aos.2007.02.001

Cruz, L. P., Vélez, C. A., y Romero, M. (2020). Beneficios tributarios por la adopción de políticas de responsabilidad social empresarial (RSE). Dictamen Libre, (26), 15-35. Recuperado de https://revistas.unilibre.edu.co/index.php/dictamenlibre/article/view/6168

Cunningham, P. H. (2011). State-Owned Enterprises: Pursuing Responsibility in Corporate Social Responsibility. Management Communication Quarterly, 25(4), 718-724. https://doi.org/10.1177/0893318911419935

Deegan, C. (2020). The Framework. An example of what unfortunately happens when people fail to comprehend the meaning of «accountability» take control of an important reporting initiative. En C. de Villiers, P.-C. Hsiao, y W. Maroun (Eds.), The Routledge Handbook of Integrated Reporting. New York: Routledge.

Devin, B. L., y Lane, A. B. (2014). Communicating Engagement in Corporate Social Responsibility: A Meta-Level Construal of Engagement. Journal of Public Relations Research, 26(5), 436-454. https://doi.org/10.1080/1062726X.2014.956104

Dumay, J. C., Guthrie, J., y Farneti, F. (2010). GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations. Public Management Review, 12(4), 531-548. https://doi.org/10.1080/14719037.2010.496266

EJAtlas. (2019). Comunidad Wayuu, Guajira, resistiendo la desviación del Arroyo Bruno por la empresa El Cerrejón, Colombia. Recuperado 24 de abril de 2020, de https://ejatlas.org/conflict/glencore-switzerland-bhp-billiton-united-kingdom-angloamericanaustralia

Fasan, M., y Mio, C. (2017). Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting. Business Strategy and the Environment, 26(3), 288-305. https://doi.org/10.1002/bse.1917

Flórez-Parra, J. M., López-Pérez, M. V., y López-Hernández, A. M. (2017). Transparency and its determinants at Colombian universities. Higher Education Research & Development, 36(4), 674-687. https://doi.org/10.1080/07294360.2016.1239613

Flower, J. (2020). The IIRC’s journey: from sustainability to investor value. En C. de Villiers, P.-C. Hsiao, y W. Maroun (Eds.), The Routledge Handbook of Integrated Reporting. New york: Routledge. Recuperado de https://books.google.com.co/books?id=U7fjDwAAQBAJ&pg=PT4&lpg=PT4&dq=deegan+craig+integrated+reporting&source=bl&ots=e0sLZWqsWj&sig=ACfU3U1vU7QAhXqjUJiiO4FgO6DXsJ3PmA&hl=es-4-19&sa=X&ved=2ahUKEwjfjsuttqLqAhVlkeAKHUJkDlEQ6AEwAnoECAsQAQ#v=onepage&q=deegancraigintegratedreporting&f=false

Freeman, R. E. (1999). Divergent Stakeholder Theory. The Academy of Management Review, 24(2), 233-236. Recuperado de https://www.jstor.org/stable/pdf/259078.pdf

Freeman, R. E. (1984). Strategic management: A stakeholder approach (Vol. 1). Mashfield: Pitman. Recuperado de http://www.mendeley.com/research/strategic-management-astakeholder-approach-2/

Friedman, M. (1970). A Friedman doctrine-The Social Responsibility of Business is to Increase its Profits. The New York Times Magazine, (13). https://doi.org/10.1007/978-3-540-70818-6_14

García-Sánchez, M.I. (2021). Corporate social reporting and assurance: the state of the art. Spanish Accounting Review, 24(2), 241-269, https://doi.org/10.6018/rcsar.409441

Global Reporting Initiative. (2013). Sustainability Topics for Sectors: What do stakeholders want to know? Recuperado de https://www.globalreporting.org/resourcelibrary/sustainability-topics.pdf

Global Reporting Initiative. (2016). GRI Sustainability Reporting Standards. Recuperado 12 de febrero de 2018, de https://www.globalreporting.org/standards/

Global Reporting Initiative. (2019a). About GRI. Recuperado 21 de agosto de 2018, de https://www.globalreporting.org/information/about-gri/Pages/default.aspx

Global Reporting Initiative. (2019b). Reports List- GRI Database. Recuperado 2 de mayo de 2019, de https://www.globalreporting.org/services/Analysis/Reports_List/Pages/default.aspx

Gómez-Villegas, M. (2017). El Reporte Integrado en el Sector Público: Una mirada desde Latinoamérica. Revista Española de Control Externo, XiX(57), 67-92.

Gómez-Villegas, M., y Quintanilla, D. (2012). Los informes de responsabilidad social empresarial: su evolución y tendencias en el contexto internacional y colombiano. Cuadernos de Contabilidad, 13(32), 121-158.

Gray, R. (2007). Taking a Long View on What We Now Know About Social and Environmental Accountability and Reporting. Issues in Social and Environmental Accounting, 1(2), 169-198.

Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35, 47-62. https://doi.org/10.1080/0969160X.2011.556420

Gray, R., y Collison, D. (2001). Can’t See The Wood For The Trees, Can’t See The Trees For The Numbers? Accounting Education, Sustainability and the Public Interest. Critical Perspectives on Accounting, 13(5), 797-836. Recuperado de http://boydquaich.standrews.ac.uk/media/csear/discussion-papers/CSEAR_dps-other-wood4trees.pdf

Greco, G., Sciulli, N., y D’Onza, G. (2015). The Influence of Stakeholder Engagement on

Sustainability Reporting: Evidence from Italian local councils. Public Management Review, 17(4), 465-488. https://doi.org/10.1080/14719037.2013.798024

Greenwood, M. (2007). Stakeholder Engagement: Beyond the Myth of Corporate Responsibility. Journal of Business Ethics, 74, 315-327. https://doi.org/10.1007/s10551-007-9509-y

GRI. (2014). G4 Sustainability Reporting Guidelines. Recuperado de Global Reporting Initiative website: https://www.globalreporting.org/standards

GRI. (2015a). Defining Materiality: What Matters to Reporters and Investors. Recuperado de https://www.globalreporting.org/resourcelibrary/defining-materiality-what-matters-toreporters-and-investors.pdf

GRI. (2015b). Sustainability and Reporting Trends in 2025. Preparing for the future- First Analysis Paper. Recuperado de https://www.globalreporting.org/resourcelibrary/sustainability-and-reporting-trends-in-2025-1.pdf

GRI. (2015c). Sustainability and Reporting Trends in 2025. Preparing for the future- Second Analysis Paper. Recuperado de https://www.globalreporting.org/resourcelibrary/Sustainability-and-Reporting-Trends-in-2025-2.pdf

GRI. (2016a). Defining What Matters. Do companies and investors agree on what is material?Mining, Metals and In collaboration with Electric Utilities. Recuperado de https://www.globalreporting.org/resourcelibrary/GRI-DefiningMateriality2016.pdf

GRI. (2016b). The Next Era of Corporate Disclosure. Digital, Responsible, interactive. Recuperado de https://www.globalreporting.org/resourcelibrary/The-Next-Era-of-Corporate-Disclosure.pdf

GRI, y UN Global Compact. (2017). Business Reporting on the SDGs: An Analysis of the Goals and Targets. Recuperado 8 de agosto de 2021, de https://www.unglobalcompact.org/library/5361

GRI, UN Global Compact, y WBCSD. (2015). SDG Compass – A Guide for Business Action to Advance the Sustainable Development Goals. Recuperado 8 de agosto de 2021, de The SDG Compass website: https://sdgcompass.org/

Grupo Nutresa. (2018). Informe Integrado 2018. Recuperado de https://www.gruponutresa.com/wp-content/uploads/2017/03/Informe-Integrado-2016-grupo-nutresa.pdf

Grupo Nutresa. (2019). Informe Anual Integrado 2019. Recuperado de https://grupobimbo.com/sites/default/files/Grupo-Bimbo-Informe-Anual-Integrado-2019_0.pdf%0Ahttps://webcorporativa.bankinter.com/www2/corporativa/es/inf_financiera_cnmv/informacion_financiera/memoria/2019%0A http://www.grupobimbo.com/informe/Bimbo-Informe-

Grushina, S. V. (2017). Collaboration by Design: Stakeholder Engagement in GRI Sustainability Reporting Guidelines. Organization & Environment, 30(4), 366-385. https://doi.org/10.1177/1086026616681612

Hood, C. (2007). What happens when transparency meets blame- avoidance? Public Management Review, 9(2), 191-210. https://doi.org/10.1080/14719030701340275

Hood, C. (2010). Accountability and Transparency: Siamese Twins, Matching Parts, Awkward Couple? West European Politics, 33(5), 989-1009. https://doi.org/10.1080/01402382.2010.486122

Kolk, J. (2008). Sustainability, accountability and corporate governance: Exploring multinationals’ reporting practices. Business Strategy and the Environment, 17(1), 1-15. https://doi.org/10.1002/bse.511

Manetti, G. (2011). The Quality of Stakeholder Engagement in Sustainability Reporting: Empirical Evidence and Critical Points. Corporate Social Responsibility and Environmental Management Corp. Soc. Responsib. Environ. Mgmt, 18, 110-122. https://doi.org/10.1002/csr.255

Mitchell, R., Agle, B., y Wood, D. (1997). Toward a Theory of Stakeholder identification and Salience: Defining the principle of who and what really counts. The Academy of Management Review, 22(4), 853-886.

Moratis, L., y Brandt, S. (2017). Corporate stakeholder responsiveness? Exploring the state and quality of GRI-based stakeholder engagement disclosures of European firms. Corporate Social Responsibility and Environmental Management, 24(4), 312-325. https://doi.org/10.1002/csr.1408

Mosangini, G. (2012). Decrecimiento y justicia Norte-Sur. Barcelona: Icaria.

Ngu, S. B., y Amran, A. (2018). Materiality disclosure in sustainability reporting: fostering stakeholder engagement. Strategic Direction, 34(5), 1-4. https://doi.org/10.1108/SD-01-2018-0002

O’Dwyer, B., Unerman, J., y Hession, E. (2005). User needs in sustainability reporting: Perspectives of stakeholders in Ireland. European Accounting Review, 14(4), 759-787. https://doi.org/10.1080/09638180500104766

O’Neill, O. (2002). A Question of trust. Cambridge: Cambridge University Press.

O’Riordan, L., y Fairbrass, J. (2014). Managing CSR Stakeholder Engagement: A New Conceptual Framework. Journal of Business Ethics, 125, 121-145. https://doi.org/10.1007/s10551-013-1913-x

Portafolio. (2018). Diez colombianas están en índices de sostenibilidad. Recuperado 8 de febrero de 2019, de Empresas website: https://www.portafolio.co/negocios/empresas/diez-colombianas-estan-en-indices-de-sostenibilidad-521147

Rinaldi, L. (2013). Stakeholder engagement. En Integrated Reporting: Concepts and Cases that Redefine Corporate Accountability (pp. 95-109). Springer International Publishing. https://doi.org/10.1007/978-3-319-02168-3_6

Rodríguez-Bolívar, M., Garde-Sánchez, R., y López-Hernández, A. (2015). Managers as drivers of CSR in state-owned enterprises. Journal of Environmental Planning and Management, 58(5), 777-801. https://doi.org/10.1080/09640568.2014.892478

Rodríguez, G. A. (2016). Los conflictos ambientales en Colombia y su incidencia en los territorios indígenas. Bogotá, Colombia: Universidad del Rosario. https://doi.org/10.12804/tj9789587387407

Thomson, I., y Bebbington, J. (2005). Social and environmental reporting in the UK: a pedagogic evaluation. J. Bebbington / Critical Perspectives on Accounting, 16, 507- 533. https://doi.org/10.1016/j.cpa.2003.06.003

Thorne, L., Mahoney, L. S., y Manetti, G. (2014). Motivations for issuing standalone CSR reports: A survey of Canadian firms. Accounting, Auditing and Accountability Journal, 27(4), 686-714. https://doi.org/10.1108/AAAJ-07-2013-1393

Tilt, C. (2007). External stakeholders’ perspectives on sustainability reporting. En J. Unerman, J. Bebbington, y B. O’Dwyer (Eds.), Sustainability, Accounting and Accountability (pp. 70-85). New York: Routledge.

Torelli, R., Balluchi, F., y Furlotti, K. (2020). The materiality assessment and stakeholder engagement: A content analysis of sustainability reports. Corporate Social Responsibility and Environmental Management, 27(2), 470-484. https://doi.org/10.1002/csr.1813

Unerman, J., y Zappettini, F. (2014). Incorporating Materiality Considerations into Analyses of Absence from Sustainability Reporting. Social and Environmental Accountability Journal, 0(3), 172-186. https://doi.org/10.1080/0969160X.2014.965262

Vaz Ogando, N., Ruiz Blanco, S., y Fernandez-Feijoo Souto, B. (2018). The assurance market of sustainability reports in Spain: An analysis from the demand perspective. Revista de Contabilidad-Spanish Accounting Review, 21(1), 48-62. https://doi.org/10.1016/j.rcsar.2017.07.003

Xiao,X., & Shailer, G. (2021). Stakeholders’ perceptions of factors affecting the credibility of sustainability reports, The British Accounting Review, https://doi.org/10.1016/j.bar.2021.101002

Publicado
2021-09-03
Cómo citar
Suárez-Rico Y. M., Gómez-Villegas M., & García-Benau M. A. (2021). La utilidad de los informes de sostenibilidad en entidades públicas y privadas en Colombia. Contaduría Universidad De Antioquia, (79), 103-136. https://doi.org/10.17533/udea.rc.n79a05
Sección
Artículos