Explorando la divulgación de información integrada por universidades colombianas. Un análisis de páginas web basado en el marco del IIRC

Diana Yamile Salamanca-López; Yuli Marcela Suárez-Rico; María Amparo Gimeno-Ruiz

doi:10.17533/udea.rc.n79a07

Autores

Diana Yamile Salamanca-López Universidade nacional da Colômbia https://orcid.org/0000-0002-9937-3987
Yuli Marcela Suárez-Rico Universidade nacional da Colômbia https://orcid.org/0000-0002-3754-6600
María Amparo Gimeno-Ruiz Universidad de Valencia https://orcid.org/0000-0003-4555-1810

DOI:

https://doi.org/10.17533/udea.rc.n79a07

Palavras-chave:

Informação integrada, Universidades, Ranking QS 2019, Colômbia, IIRC

Resumo

A informação integrada se apresenta como um fenômeno de recente auge que permite a diversas organizações informar de uma maneira simplificada, mas completa sobre sua gestão respeito de diversos
tipos de capitais. Embora predominantemente tenha se desenvolvido nas empresas privadas, no âmbito internacional vem se reconhecendo que outro tipo de organizações como as universidades, divulgam
esta informação ou contam com a necessidade e o potencial para isso. Este trabalho tem como objetivo analisar em que medida a informação solicitada para construir um relatório integrado de acordo com os
requerimentos do Marco Conceptual do IIRC, já está revelada na internet pelas universidades colombianas
incluídas no ranking QS 2019. Para isso, construiu-se um índice de cumprimento a partir de uma lista de
verificação. Os resultados mostram que o nível de divulgação é heterogêneo entre universidades, sendo o
modelo de negócio a unidade de análise mais divulgada.

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