Responsabilidad social empresarial: Estudio sobre la adherencia a Global Reporting Initiative (GRI) en la divulgación de sostenibilidad

  • Carlos Arbey Castillo Muñoz
  • Vicente Ripoll Feliu
  • Ana Cristina Urquidi Martin
Palabras clave: responsabilidad social empresarial, sostenibilidad, Glogal Reporting Initiative, Iberoamérica

Resumen

El objetivo del presente estudio es el de analizar factores corporativos que explican la presentación de memorias de sostenibilidad bajo directrices de Global Reportin Initiative en Iberoamérica. Se parte de un análisis descriptivo de las empresas para posteriormente realizar el estudio empírico a través de un análisis de regresión logística (logit) a partir del cual, se identifican los factores corporativos que influyen el nivel de adherencia de la información contenida en las memorias reportadas durante el periodo en estudio. Se concluye que el número de organizaciones que buscan estandarizar su proceso de divulgación de memorias de sostenibilidad, usando las directrices del Global Reportin Initiative, es cada vez mayor y la decisión de alcanzar mejores niveles de adherencia a sus directrices, viene determinado por el tamaño de la empresa, sector al que pertenecen, el aseguramiento de las memorias y la cotización de sus valores en el mercado bursátil. El aporte consiste en observar el crecimiento del interés por el reporte de memorias y las características que influyen sobre la adherencia a directrices de GRI como estándar de reconocida calidad informativa a nivel mundial. El estudio resalta la importancia de la comunicación voluntaria de actividades de sostenibilidad.

Biografía del autor/a

Carlos Arbey Castillo Muñoz

Docente Universidad Mariana, Contador Público, Magister en Gestión Empresarial Universidad Libre de Cali, Colombia. Email: ccastillo@umariana.edu.co. ORCID:https://orcid.org/0000-0002-4340-2080

Vicente Ripoll Feliu

Docente Universidad de Valencia, Licenciado y Doctor en Ciencias Económicas y Empresariales Universidad de Valencia, España. Email:.vicente.ripoll@uv.es, ORCID:https://orcid.org/0000-0003-2436-1559

Ana Cristina Urquidi Martin

Docente Universidad de Valencia, Licenciada y Doctora en Ciencias Económicas y Empresariales Universidad de Valencia, España. Email: Ana.C.Urquidi@uv.es, ORCID:https://orcid.org/0000-0002-0340-9667

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Publicado
2020-12-01
Cómo citar
Castillo Muñoz, C. A., Ripoll Feliu, V., & Urquidi Martin, A. C. (2020). Responsabilidad social empresarial: Estudio sobre la adherencia a Global Reporting Initiative (GRI) en la divulgación de sostenibilidad. Revista Venezolana De Gerencia, 25(4), 148-166. Recuperado a partir de https://produccioncientificaluz.org/index.php/rvg/article/view/35182