L'utilité des rapports de durabilité dans les entités publiques et privées en Colombie
les perceptions des stakeholders
DOI :
https://doi.org/10.17533/udea.rc.n79a05Mots-clés :
importance relative, attentes, GRI, rapports sociaux et environnementaux, stakeholder engagementRésumé
L'augmentation de la divulgation d'informations sociales et environnementales (de durabilité) soulève des questions sur leur utilité et leur importance relative, ce qui implique de connaître les attentes des stakeholders. Le stakeholder engagement permet de souligner que la participation des parties prenantes ne doit pas seulement se concentrer sur la production d'informations dans les entreprises, mais aussi sur la définition des cadres et des normes qui structurent ces rapports. Cet article cherche à caractériser les ttentes et les perceptions des différentes parties prenantes concernant l'utilité des rapports de durabilité publiés par les organisations publiques et privées en Colombie. Sur la base de deux questionnaires auxquels ont épondu 62 gestionnaires, préparateurs, auditeurs, régulateurs, étudiants et professeurs, nous identifions les points que les cadres les plus répandus (GRI) n'incluent pas et qui augmenteraient la matérialité de ces informations en Colombie : actions pour la paix, lutte contre la corruption et les inégalités, information des citoyens, entre autres.
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