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Difusión de las memorias de sostenibilidad en Latinoamérica: análisis territorial y sectorial

Author

Listed:
  • Frederic Marimon
  • María del Mar Alonso-Almeida
  • Frederic Marimon

Abstract

En el presente artículo se plantean tres objetivos. En primer lugar, identificar cómo ha sido la difusión geográfica y sectorial en Latinoamérica de los informes de sostenibilidad del tipo Global Reporting Initiative. En segundo lugar, comparar este patrón de difusión con el patrón de difusión mundial para identificar similitudes y diferencias. Finalmente, realizar un pronóstico de la difusión futura en la región. Para ello se realizarán regresiones de los datos disponibles del Global Reporting Initiative en países latinoamericanos utilizando la curva logística como patrón. Adicionalmente, se utilizarán indicadores de concentración y de inestabilidad de las series temporales. A partir de lo anterior, se concluye que el estándar Global Reporting Initiative ha sido adoptado moderadamente por las empresas en Latinoamérica. Por otra parte, se observan diferencias significativas en el desarrollo de la responsabilidad social de las organizaciones entre los diferentes países.

Suggested Citation

  • Frederic Marimon & María del Mar Alonso-Almeida & Frederic Marimon, 2015. "Difusión de las memorias de sostenibilidad en Latinoamérica: análisis territorial y sectorial," Estudios Gerenciales, Universidad Icesi, April.
    • Handle: RePEc:col:000129:013398
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    File URL: http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2000
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    Cited by:

    1. Arturo Luque González & Jesús Ángel Coronado Martín & Ana Cecilia Vaca-Tapia & Francklin Rivas, 2021. "How Sustainability Is Defined: An Analysis of 100 Theoretical Approximations," Mathematics, MDPI, vol. 9(11), pages 1-20, June.
    2. Jaime-Andres Correa-Garcia & Maria-Antonia Garcia-Benau & Emma Garcia-Meca, 2018. "CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports," Sustainability, MDPI, vol. 10(5), pages 1-19, May.
    3. María Del Mar Alonso‐Almeida & Josep Llach, 2019. "Socially responsible companies: Are they the best workplace for millennials? A cross‐national analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(1), pages 238-247, January.
    4. MARTÍNEZ Germán & ARMENTA Aida & CABRERA Abraham, 2019. "Environmental Accountig Development For Organizations In Mexico," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 179-188, December.

    More about this item

    Keywords

    Informe de sostenibilidad; Responsabilidad social; Global Reporting Initiative; Latinoamérica;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

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