Evolución del Reporteo en Sostenibilidad en Latinoamérica bajo los lineamientos del GRI (Global Reporting Initiative)

Tellez, Juan Pablo Acevedo; Piñeros, Rafael

doi:10.15332/24631140.5082

Cited by 9 publications

(7 citation statements)

References 20 publications

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“…Despite their complexity, they conclude that the G3 guidelines are clear and appropriate for the preparation of their reports. Regarding its adoption by SMEs, Acevedo Téllez and Piñeros (2019) mention that although reports prepared by SMEs are increasing in the five Latin American countries studied, the total number is still low. They contend that part of the reason for low SME engagement is that GRI standards are not suitable for small enterprises.…”

Section: Resultsmentioning

confidence: 94%

Missing voices in GRI standards? Distinct material concerns of Latin American stakeholders revealed by COVID-19

Hazelton

Leong²,

Tello³

2022

AAAJ

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PurposeThis paper aims to explore the extent to which global reporting initiative (GRI) standards reflect the material concerns of stakeholders in developing countries, with particular reference to Latin America.Design/methodology/approachThe main dataset was a sample of 120 media articles that discussed corporate conduct related to COVID-19 from both developing (Chile, Mexico and Peru) and developed (Australia, UK and the USA) countries. Concerns evident from those articles were compared and then mapped to applicable GRI standards to identify relevant disclosures and gaps. Findings were triangulated by drawing on two additional datasets: Latin American GRI-related academic literature (in Spanish) and submissions to GRI standards.FindingsMedia analysis reveals significant differences between developing and developed country concerns, as well as gaps in GRI disclosure requirements in relation to customers, labour standards and corporate interactions with non-government organisations and governments. Analysis of Latin American literature corroborates the concerns raised in media articles regarding employment. Additionally, it points out country-specific issues and calls for increased reporting of corruption. Analysis of the GRI standards development process reveals marked underrepresentation of developing countries, which may contribute to the observed deficiencies in the GRI standards.Originality/valueThis paper contributes to the (surprisingly rare) research concerning the quality of GRI standards and responds to calls for greater attention to developing countries in the SEA literature by showing that GRI standards may not fully meet the needs of users in the developing country context of Latin America. The paper also contributes to practice via specific recommendations for improvement to GRI standards and the standard-setting process and provides a summary of the key findings from Spanish-language Latin American literature.

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Section: Resultsmentioning

confidence: 94%

Missing voices in GRI standards? Distinct material concerns of Latin American stakeholders revealed by COVID-19

Hazelton

Leong²,

Tello³

2022

AAAJ

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“…According to [34], both the business sector and higher education institutions in Latin America continuously seek improvements in their organizations to mitigate negative impacts through the evaluation of their sustainability reports established by the GRI. This approach emerges to contribute to the economic, social, and environmental sustainability fields and functions as a tool that aids in the development of reports that, along with basic contents, sustainability contexts, precision, clarity, reliability, and the participation of all stakeholders, can help universities to achieve socially responsible management.…”

Section: The Triple Bottom Line and The Gri Approachmentioning

confidence: 99%

Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities

2020

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This article considers universities as an important element to increase productivity and competitiveness, where sustainable development (SD) is a cornerstone aspect for their development because it promotes effective communication mechanisms. The aim of this research is to evaluate the management of category A and B universities in Ecuador, through the contents of their accountability reports. The method to be used is bibliographic, exploratory, analytical, and experimental, considering the indicators of the Global Reporting Initiative (GRI). The results show a lack of commitment from the analyzed higher education institutions when preparing accountability reports in terms of sustainability criteria. Additionally, the category in which each university is placed does not guarantee effective disclosure of information to the point that some category B universities have a higher percentage of revealed data than their A category peers. Similarly, the results also suggest proposing plans of action for policymakers to create standards for socially responsible annual reports to respond to the “triple bottom line” criteria approach, as well as establishing guidelines for the correct dissemination and disclosure of information. The originality of this work lies in analyzing the social responsibility practices in Ecuadorian universities by applying GRI indicators.

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“…In Latin America, compared to other regions such as the European Union, sustainability reports remain, for the most part, voluntary with the exception of multinational corporations that operate in different jurisdictions where reporting may be mandatory or is a requirement from shareholders or corporate clients. Another key factor in sustainability reporting is the industry to which companies belong, since strategic sectors-including banking and finance, energy, and food and beverage-are key drivers in the functioning and economic progress of a country (Acevedo et al, 2019;Hengst et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

The SDGs in sustainability reports among companies in Ecuador, Colombia, and Chile

Retamal Ferrada,

Vega,

Orozco-Toro

et al. 2023

Contratexto

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The Sustainable Development Goals (SDGs) linked to the 2030 Agenda have been widely accepted by public and private companies, with many choosing to incorporate them within the framework of their social responsibility initiatives. This research article aims to find out how the SDGs are reflected in corporate sustainability reports and in which business activities they stand out the most. To this end, using a sequential explanatory methodology, the authors analyzed 12 sustainability reports issued in 2021 by large companies in Colombia, Chile, and Ecuador to verify their alignment with the SDGs. The reports showed evidence of a diverse range of programs associated with at least three SDGs, thus highlighting the importance of fulfilling not only the needs based on each company’s field of expertise but also those of its audiences and the community in general. The most prevalent SDGs were “decent work and economic growth” (SDG 8) and “gender equality” (SDG 5), followed by “responsible consumption and production” (SDG 12). This paper contributes to a growing interest among academia in the research on sustainability communication evidenced in annual reports.

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Evolución del Reporteo en Sostenibilidad en Latinoamérica bajo los lineamientos del GRI (Global Reporting Initiative)

Cited by 9 publications

References 20 publications

Missing voices in GRI standards? Distinct material concerns of Latin American stakeholders revealed by COVID-19

Missing voices in GRI standards? Distinct material concerns of Latin American stakeholders revealed by COVID-19

Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities

The SDGs in sustainability reports among companies in Ecuador, Colombia, and Chile

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