Correo Electrónico
DNINFOA - SIA
Bibliotecas
Convocatorias
Identidad U.N.
Publicado
Componentes de la divulgación corporativa de sostenibilidad: evidencia empírica de la economía latinoamericana
Components of corporate sustainability disclosure: empirical evidence from the Latin American economy
Componentes da divulgação corporativa de sustentabilidade: evidência empírica da economia latino-americana
DOI:
https://doi.org/10.15446/innovar.v35n98.123098Palabras clave:
divulgación corporativa, economía latinoamericana, índice de sostenibilidad, informes de sostenibilidad, sostenibilidad corporativa (es)university social responsibility, perception measurement, traffic light matrix, stakeholders, accountability, nonparametric tests (en)
responsabilidade social universitária, medição da percepção, matriz semáforo, prestação de contas, stakeholders, testes não paramétricos (pt)
Descargas
La sostenibilidad corporativa cobra cada vez mayor relevancia en el mercado y la academia. A pesar de los esfuerzos por estandarizar la divulgación sobre sostenibilidad, las empresas gozan de discreción al elaborar informes. Además, los estudios sobre divulgación abordan principalmente el mercado europeo, asiático y norteamericano; por lo tanto, el mercado latinoamericano posee débiles bases de comparación con el contexto académico mundial. El objetivo es explorar los componentes que explican la divulgación corporativa de sostenibilidad en empresas cotizantes latinoamericanas. Para ello, se propone un índice de sostenibilidad que se aplicó a informes de sostenibilidad de 117 empresas del Mercado Integrado Latinoamericano. Este instrumento obtuvo fiabilidad de 0,98 y es sensible a la diferencia entre países. Los datos recabados con el índice se analizaron con la técnica de análisis de componentes principales, cuyos resultados evidencian la preponderancia de divulgar temas sociales e información con baja probabilidad de ser erróneamente interpretada o que comprometa la imagen de la empresa. Los resultados contribuyen a la literatura sobre divulgación corporativa al proponer un índice de sostenibilidad que abarca todos los aspectos ambientales y sociales, y al cerrar la brecha de conocimiento derivada de las diferencias geográficas al abordar la economía latinoamericana. Como limitación, este trabajo utilizó cuatro países latinoamericanos, por lo que se proponen estudios que amplíen el análisis en la región.
Corporate sustainability is becoming increasingly important in the market and academia. Despite efforts to standardize sustainability disclosure, companies enjoy discretion when preparing reports. Furthermore, studies on disclosure mainly address the European, Asian, and North American markets; therefore, the Latin American market has weak bases for comparison with the global academic context. The objective is to explore the components that explain corporate sustainability disclosure in Latin American listed companies. To this end, a sustainability index was applied to the sustainability reports of 117 companies in the Latin American Integrated Market. This instrument obtained a reliability score of 0.98 and is sensitive to differences between countries. The data collected with the index were analyzed using principal component analysis, the results of which show a preponderance of disclosure of social issues and information with a low probability of being misinterpreted or compromising the company's image. The results contribute to the literature on corporate disclosure by proposing a sustainability index that covers all environmental and social aspects and by closing the knowledge gap derived from geographical differences when addressing the Latin American economy. As a limitation, this study used four Latin American countries, so further studies are proposed to expand the analysis in the region.
A diversidade de métricas existentes complica a seleção de metodologias válidas para avaliar a responsabilidade social universitária (RSU). Este estudo contribui para superar esse desafio por meio de um modelo quantitativo baseado em percepções sociais, oferecendo uma metodologia aplicável à elaboração de relatórios de sustentabilidade acessíveis às partes interessadas (grupos de interesse). A metodologia utiliza estatística descritiva para analisar e comparar três níveis de desempenho em RSU (não cumpre, cumprimento médio e cumprimento), de acordo com a perceção dos stakeholders. Foi aplicado um questionário de 20 afirmações a uma amostra de 364 membros da comunidade universitária. A técnica não paramétrica Kruzkall-Wallis é utilizada para comparar as perceções entre os grupos. Entre as principais limitações identificam-se vieses percetivos por avaliações subjetivas, ausência de um quadro amostral e o uso de escalas ordinais próprias da estatística descritiva. Os resultados evidenciam áreas críticas a intervir, como a ligação com o ambiente, a investigação sobre problemáticas contextuais e a frequência na apresentação de relatórios de sustentabilidade.
Referencias
Adaui, C. (2020). Sustainability reporting quality of Peruvian listed companies and the impact of regulatory requirements of sustainability disclosures. Sustainability, 12(3), 1135. https://doi.org/10.3390/su12031135
Aggarwal, P., & Singh, A. (2019). csr and sustainability reporting practices in India: An in-depth content analysis of top-listed companies. Social Responsibility Journal, 15(8), 1033-1053. https://doi.org/10.1108/SRJ-03-2018-0078
Aharon, D., & Siev, S. (2021). covid-19, government interventions and emerging capital markets performance. Research in International Business and Finance, 58, 101492. https://doi.org/10.1016/j.ribaf.2021.101492
Alvarado, A. (2019). Atención al gap entre RSE percibida y esperada por los empleados: una nueva aproximación estratégica. Dirección y Organización, 67, 5-21. https://doi.org/10.37610/dyo.v0i67.539
Ansoff, I. (1965). Corporate strategy. McGraw-Hill. https://www.abebooks.com/Corporate-Strategy-H-Igor-Ansoff-McGraw-Hill/17964388280/bd
Arias, F. G. (2012). El proyecto de investigación: Introducción a la metodología científica. Episteme.
Barbu, E., Ionescu-Feleagă, L., & Ferrat, Y. (2022). The evolution of environmental reporting in Europe: The role of financial and non-financial regulation. International Journal of Accounting, 57(2), 2250008. https://doi.org/10.1142/S1094406022500081
Barth, M. (2007). Research, standard setting, and global financial reporting. Trends in Accounting, 1(2), 71-165. http://dx.doi.org/10.1561/1400000002
Bebbington, J., & Unerman, J. (2017). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting, Auditing & Accountability Journal, 31(1), 2-24. https://doi.org/10.1108/AAAJ-05-2017-2929
Berelson, B. (1952). Content analysis in communication research. Glencoe, IL: Free Press.
Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. R. (2010). The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics, 50(2-3), 296-343. https://doi.org/10.1016/j.jacceco.2010.10.003
Bhattacharyya, A., & Yang, H. (2019). Biodiversity disclosure in Australia: Effect of gri and institutional factors. Australasian Journal of Environmental Management, 26(4), 347-369. https://doi.org/10.1080/14486563.2019.1629544
Blanc, R., Cho, C., Sopt, J., & Branco, M. (2019). Disclosure responses to a corruption scandal: The case of Siemens AG. Journal of Business Ethics, 156(2), 545-561. https://doi.org/10.1007/s10551-017-3602-7
Blinova, E., Ponomarenko, T., & Knysh, V. (2022). Analyzing the concept of corporate sustainability in the context of sustainable business development in the mining sector with elements of circular economy. Sustainability (Switzerland), 14(13), 8163. https://doi.org/10.3390/su14138163
Boshnak, H. (2022). Determinants of corporate social and environmental voluntary disclosure in Saudi listed firms. Journal of Financial Reporting and Accounting, 20(3-4), 667-692. https://doi.org/10.1108/JFRA-05-2020-0129
Botha, M., Middelberg, S., & Oberholzer, M. (2022). Supply chain water-reporting practices in the food, beverage and tobacco sector: A comparative study. Water International, 47(3), 383-399. https://doi.org/10.1080/02508060.2022.2039986
Byun, S., & Oh, J. (2018). Local corporate social responsibility, media coverage, and shareholder value. Journal of Banking and Finance, 87, 68-86. https://doi.org/10.1016/j.jbankfin.2017.09.010
Carrillo, A., & Galarza, S. (2022). Reportes de sostenibilidad de organizaciones sudamericanas. Ciencias Administrativas, 20, 103. https://dx.doi.org/https://doi.org/10.24215/23143738e103
Carroll, A. (1979). A three-dimensional conceptual model of corporate performance. The Academy of Management Review, 4(4), 497-505. https://doi.org/10.2307/257850
Castellano, A. (2020). Efectos del covid-19 en la colapsada economía venezolana del siglo xxi. Revista Venezolana de Gerencia, 25(91), 774-778. https://doi.org/10.37960/rvg.v25i91.33165
Cerf, A. (1961). Corporate reporting and investment decision. University of California Press.
Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory csr and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies, 26, 1176-1248. https://doi.org/10.1007/s11142-021-09609-5
Closs, D., Speier, C., & Meacham, N. (2011). Sustainability to support end-to-end value chains: the role of supply chain management. Journal of the Academy of Marketing Science, 39, 101-116. https://doi.org/10.1007/s11747-010-0207-4
Comisión Mundial sobre el Medio Ambiente y el Desarrollo. (1987). Nuestro futuro común: Informe de la Comisión Mundial sobre Medio Ambiente y Desarrollo. Université du Québec à Montréal. https://www.ecominga.uqam.ca/PDF/BIBLIOGRAPHIE/GUIDE_LECTURE_1/CMMAD-Informe-Comision-Brundtland-sobre-Medio-Ambiente-Desarrollo.pdf
Connors, E., Johnston, H., & Silva-Gao, L. (2013). The informational value of toxics release inventory performance. Sustainability Accounting, Management and Policy Journal, 4(1), 32-55. https://doi.org/10.1108/SAMPJ-01-2011-0003
Cooke, T. (1989). Disclosure in the corporate annual reports of Swedish companies. Accounting and Business Research, 19(74), 533-541. https://doi.org/10.1080/00014788.1989.9728841
Cormier, D., & Magnan, M. (2003). Environmental reporting management: a continental European perspective. Journal of Accounting and Public Policy, 22(1), 43-62. https://doi.org/10.1016/S0278-4254(02)00085-6
Correa-Garcia, J., Garcia-Benau, M., & Garcia-Meca, M. (2020). Corporate governance and its implications for sustainability reporting quality in Latin American business groups. Journal of Cleaner Production, 260, 121142. https://doi.org/10.1016/j.jclepro.2020.121142
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334. https://doi.org/10.1007/BF02310555
De Grosbois, D., & Fennell, D. (2022). Determinants of climate change disclosure practices of global hotel companies: Application of institutional and stakeholder theories. Tourism Management, 88, 104404. https://doi.org/10.1016/j.tourman.2021.104404
Delgado Jalón, M. L., Navarro Heras, E. y Mora Agudo, L. (2017). Cumplimiento de los requisitos de transparencia: un diagnóstico de la situación para los municipios españoles de más de 50.000 habitantes. Innovar, 27(66), 109-121. https://doi.org/10.15446/innovar.v27n66.66806
Díaz-Becerra, Ó., Castañeda-Moreano, R., & Rodríguez-Cairo, V. (2024). Dow Jones sustainability Mila Pacific Alliance index and financial performance of Latin America integrated market. Journal of Financial Reporting and Accounting. Advance online publication. https://doi.org/10.1108/JFRA-09-2023-0524
Documento N.º 8 AECA. (2006). Asociación Española de Contabilidad y Administración de Empresas. https://aeca.es/
Dropulić, I., & Cular, M. (2019). The effect of corporate social disclosure practice on reporting quality: Evidence from the insurance sector in Croatia. Management, 24(2), 23-38. https://doi.org/10.30924/mjcmi.24.2.3
Dye, R. (1986). Proprietary and nonproprietary disclosures. Journal of Business, 2, 331-366. http://dx.doi.org/10.1086/296331
Ehsan, S., Sajid, M., Nurunnabi, M., Raza, Q., Tahir, S., & Ahmed, I. (2018). A Multimethod Approach to Assess and Measure Corporate Social Responsibility Disclosure and Practices in a Developing Economy. Sustainability, 10(8), 2-18. https://doi.org/10.3390/su10082955
Engida, T., Rao, X., Berentsen, P., & Oude Lansink, A. (2018). Measuring corporate sustainability performance: The case of European food and beverage companies. Journal of Cleaner Production, 195(10), 734-743. https://doi.org/10.1016/j.jclepro.2018.05.095
Fama, E. (1965). The behavior of stock-market prices. The Journal of Business, 38(1), 34-105. https://www.jstor.org/stable/2350752
Floros, I., Sivaramakrishnan, K., & Zufarov, R. (2024). Proprietary costs and the equity financing choice. Review of Accounting Studies, 29(2), 1276-1319. https://doi.org/10.1007/s11142-022-09745-6
Folqué, M., Escrig-Olmedo, E., & Corzo, T. (2021). Sustainable development and financial system: Integrating ESG risks through sustainable investment strategies in a climate change context. Sustainable Development, 29(5), 876-890. https://doi.org/10.1002/sd.2181
Freeman, R. (1984). Strategic management: A stakeholder approach. Cambridge University Press. https://doi.org/10.1017/CBO9781139192675
Freeman, R. (2012). Stakeholder theory: The state of the art. Cambridge University Press. https://doi.org/10.1017/CBO9780511815768
García-Meca, E., & Martínez, I. (2004). Divulgación voluntaria de información empresarial: Índices de revelación. Partida Doble, 157, 1-16. https://portalinvestigacion.um.es/documentos/61ce98bdc3865c0408aefe8d?lang=fr
Garzón Jiménez, R., & Zorio-Grima, A. (2021). Sustainability engagement in Latin America firms and cost of equity. Academia Revista Latinoamericana de Administración, 34(2), 224-243. https://doi.org/10.1108/ARLA-05-2020-0117
Giménez, C., Sierra, V., & Rodón, J. (2012). Sustainable operations: Their impact on the triple bottom line. International Journal of Production Economics, 140(1), 149-159. https://doi.org/10.1016/j.ijpe.2012.01.035
Giner, B. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. The European Accounting Review, 6(1), 45-68. https://doi.org/10.1080/096381897336863
Global Reporting Initiative [gri]. (2019). Global Reporting Initiative. https://www.globalreporting.org/information/about-gri/Pages/default.aspx
Habbash, M. (2016). Corporate governance and corporate social responsibility disclosure: Evidence from Saudi Arabia. Social Responsibility Journal, 12(4), 740-754. https://doi.org/10.1108/SRJ-07-2015-0088
Hassan, A., Elamer, A., & Fletcher, S. (2020). Voluntary assurance of sustainability reporting: Evidence from an emerging economy. Accounting Research Journal, 33(2), 391-410. https://doi.org/10.1108/ARJ-10-2018-0169
Hazelton, J., Leong, S., & Tello, E. (2022). Missing voices in gri standards? Distinct material concerns of Latin American stakeholders revealed by covid-19. Accounting, Auditing and Accountability Journal, 36(3), 830-858. https://doi.org/10.1108/AAAJ-06-2021-5327
Hernández, J., Mansilla, M., & Chau, K. (2025). Impact of ESG performance on the profitability of MILA companies: The moderating role of board composition. The Anáhuac Journal, 25(1), 38-70. https://dialnet.unirioja.es/servlet/articulo?codigo=10274251
Hernández, R., Fernández, C., & Baptista, P. (2014). Metodología de la investigación (Sexta ed.). Mc Graw Hill.
Herrera, J., & de las Heras-Rosas, C. (2020). Corporate social responsibility and human resource management: Towards sustainable business organizations. Sustainability, 12(3), 841. https://doi.org/10.3390/su12030841
Hu, J., Wu, H., & Ying, S. (2022). Environmental regulation, market forces, and corporate environmental responsibility: Evidence from the implementation of cleaner production standards in China. Journal of Business Research, 150, 606-622. https://doi.org/10.1016/j.jbusres.2022.06.049
Hummel, K., & Schlick, C. (2016). The relationship between sustainability performance and sustainability disclosure - Reconciling voluntary disclosure theory and legitimacy theory. Journal of Accounting and Public Policy, 35(5), 455-476. https://doi.org/10.1016/j.jaccpubpol.2016.06.001
Hummel, K., & Szekely, M. (2022). Disclosure on the Sustainable Development Goals: Evidence from Europe. Accounting in Europe, 19(1), 152–189. https://doi.org/10.1080/17449480.2021.1894347
International Sustainability Standards Board [ifrs]. (2023, October 16). ifrs Foundation. International Sustainability Standards Board. https://www.ifrs.org/groups/international-sustainability-standards-board/
Ismail, M., Abd, N., Zainol, N., Yusoff, M., & Abdul, R. (2023). The determinants of cooperative sustainable development: A case study of Malaysian cooperatives. Lecture Notes in Networks and Systems, 487, 539-558. https://doi.org/10.1007/978-3-031-08084-5_39
Jonsdottir, B., Sigurjonsson, T., Johannsdottir, L., & Wendt, S. (2022). Barriers to using esg data for investment decisions. Sustainability, 14, 5157. https://doi.org/10.3390/su14095157
Khaghaany, M., Shaker, A. S., Dawood, A. N., & Almagtome, A. H. (2024). Sustainability, Innovation, and Value Creation in Developing Countries: Evidence from Iraq. Innovar, 34(94), e116817. https://doi.org/10.15446/innovar.v34n94.116817
Kim, M., & Kim, Y. (2014). Corporate social responsibility and shareholder value of restaurant firms. International Journal of Hospitality Management, 40, 120-129. https://doi.org/10.1016/j.ijhm.2014.03.006
Kim, J., Song, H., Lee, C., & Lee, J. (2017). The impact of four CSR dimensions on a gaming company’s image and customers’ revisit intentions. International Journal of Hospitality Management, 61, 73-81. https://doi.org/10.1016/j.ijhm.2016.11.005
Khan, S., Golpîra, H., & Sharif, A. (2019). The Nexus between Corporate Social Responsibility and Corporate Performance: An Empirical Evidence. Logforum, 15(2), 291-303. http://doi.org/10.17270/J.LOG.2019.328
Kuswantoro, H., Sholihin, M., & Djajadikerta, H. (2022). Exploring the implementation of sustainable development goals: A comparison between private and state-owned enterprises in Indonesia. Environment, Development and Sustainability, 25, 10799-10819. https://doi.org/10.1007/s10668-022-02505-1
León-Silva, J., Dasi-Gonzalez, R., & Montesionos-Julve, V. (2020). The Disclosure of Sustainability Information in the Local Governments of the Pacific Alliance. Lex Localis. Journal of Self-Government, 18(3), 557-578. https://doi.org/10.4335/18.3.557-578(2020)
Lopes, A., Vazquez-Brust, D., Chiappetta, C., & Andriani, D. (2020). The interplay between stakeholders, resources, and capabilities in climate change strategy: Converting barriers into cooperation. Business Strategy and the Environment, 29(3), 1362-1386. https://doi.org/10.1002/bse.2438
Loza, C. (2020). Sustainability reporting quality of Peruvian listed companies and the impact of regulatory requirements of sustainability disclosures. Sustainability, 12, 1135. https://doi.org/10.3390/su12031135
Mercado Integrado Latinoamericano [mila]. (2019). Mercado Integrado Latinoamericano. https://mercadomila.com/quienes-somos/resena-historica/
Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59-78. http://dx.doi.org/10.1016/j.cpa.2014.10.003
Mohanram, P., Sun, W., Xin, B., & Zhu, J. (2025). Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense. Review of Accounting Studies, 30, 1638-1682. https://doi.org/10.1007/s11142-024-09868-y
Montabon, F., Sroufe, R., & Narasimhan, R. (2007). An examination of corporate reporting, environmental management practices and firm performance. Journal of Operations Management, 25(5), 998-1014. https://doi.org/10.1016/j.jom.2006.10.003
Morales, F., Vergara, D., & Jara, V. (2022). Divulgación de la información ambiental en páginas web en empresas cotizadas chilenas. Tendencias, 23(1), 200-224. https://doi.org/10.22267/rtend.222301.188
Munck, R. (2021). Globalisation and development. En R. Munck (Ed.), Rethinking development (pp. 207-226). Palgrave Macmillan. https://doi.org/10.1007/978-3-030-73811-2_10
Palazuelos, E., Crespo, A., & del Corte, J. (2018). Accounting information quality and trust as determinants of credit granting to SMEs: The role of external audit. Small Business Economics, 51(4), 861-877. https://doi.org/10.1007/s11187-017-9966-3
Papoutsi, A., & Sodhi, M. (2020a). A sustainability disclosure index using corporate sustainability reports. Journal of Sustainability Research, 2(2), 2-13. https://doi.org/10.20900/jsr20200020
Papoutsi, A., & Sodhi, M. (2020b). Does disclosure in sustainability reports indicate actual sustainability performance? Journal of Cleaner Production, 260, 121049. https://doi.org/10.1016/j.jclepro.2020.121049
Peinado-Vara, E., & Vives, A. (2010). Latin America. En W. Visser & N. Tolhurst (Eds.), The world guide to CSR: A country-by-country analysis of corporate sustainability and responsibility (pp. 38-46). Greenleaf Publishing. https://doi.org/10.4324/9781351278928
Peters, G., & Romi, A. (2013). Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings. Journal of Accounting and Public Policy, 32(4), 213-236. https://doi.org/10.1016/j.jaccpubpol.2013.04.004
Pullman, M., Maloni, M., & Carter, C. (2009). Food for thought: Social versus environmental sustainability practices and performance outcomes. Journal of Supply Chain Management, 45(4), 38-54. https://doi.org/10.1111/j.1745-493X.2009.03175.x
Quevedo Alejos, M. I. A., & Chong León, E. (2023). Divulgación sobre capital estructural en empresas del sector financiero de Perú inscritas en la Bolsa de Valores de Lima. Innovar, 33(88), 117-132. https://doi.org/10.15446/innovar.v33n88.106274
Raucci, D., & Tarquinio, L. (2020). Sustainability performance indicators and non-financial information reporting: Evidence from the Italian case. Administrative Sciences, 10(1), 13. https://doi.org/10.3390/admsci10010013
Reyes Maldonado, N. M., Durán Peña, J. A. y Angarita Vargas, D. A. (2024). Indicadores de ecoeficiencia y estrategias de sostenibilidad en la industria manufacturera colombiana: un estudio exploratorio con enfoque en contabilidad ambiental. Innovar, 34(94), e116814. https://doi.org/10.15446/innovar.v34n94.116814
Roberts, R. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595-612. https://doi.org/10.1016/0361-3682(92)90015-K
Rodríguez, G. (2004). Factores explicativos de la revelación voluntaria de información sobre fuentes de ventaja competitiva empresarial. Revista Española de Financiación y Contabilidad, 33(122), 705-739. https://doi.org/10.1080/02102412.2004.10779530
Sader, G. (2019). La revelación de información voluntaria sobre capital intelectual y su relevancia valorativa en el mercado de capitales argentino [Tesis de doctorado, Universidad Nacional de Córdoba]. Repositorio unc. http://hdl.handle.net/11086/14325
Sarkis, J., Gonzalez-Torre, P., & Adenso-Diaz, B. (2010). Stakeholder pressure and the adoption of environmental practices: The mediating effect of training. Journal of Operations Management, 28(2), 163-176. https://doi.org/10.1016/j.jom.2009.10.001
Shocker, A., & Sethi, S. (1973). An approach to incorporating societal preferences in developing corporate action strategies. California Management Review, 15(4), 97-105. https://doi.org/10.2307/41164466
Slovic, A., Indvik, K., Soriano, L., Kephart, J., Swanson, S., Quistberg, D., Moran, M., Bakhtsiyarava, M., Zavaleta-Cortijo, C., Gouveia, N., & Diez, A. (2024). Climate hazards in Latin American cities: Understanding the role of the social and built environments and barriers to adaptation action. Climate Risk Management, 45, 100625. https://doi.org/10.1016/j.crm.2024.100625
Srivastava, S. (2007). Green Supply-Chain Management: A State-of-the-Art Literature Review. International Journal of Management Reviews, 1, 53-80. http://dx.doi.org/10.1111/j.1468-2370.2007.00202.x
Stolowy, H., & Paugam, L. (2018). The expansion of non-financial reporting: an exploratory study. Accounting and Business Research, 48(5), 525–548. https://doi.org/10.1080/00014788.2018.1470141
Sundarasen, S., Zyznarska-Dworczak, B., & Goel, S. (2024). Sustainability reporting and greenwashing: A bibliometrics assessment in G7 and non-G7 nations. Cogent Business & Management, 11(1), 2320812. https://doi.org/10.1080/23311975.2024.2320812
Tran, M., & Beddewela, E. (2020). Does context matter for sustainability disclosure? Institutional factors in Southeast Asia. Business Ethics: A European Review, 29(2), 282-302. https://doi.org/10.1111/beer.12265
Unerman, J., Bebbington, J., & O’dwyer, B. (2018). Corporate reporting and accounting for externalities. Accounting and Business Research, 48(5), 497-522. https://doi.org/10.1080/00014788.2018.1470155
van der Waal, J., & Thijssens, T. (2020). Corporate involvement in Sustainable Development Goals: Exploring the territory. Journal of Cleaner Production, 252, 119625. https://doi.org/10.1016/j.jclepro.2019.119625
Verrecchia, R. (1983). Discretionary disclosure. Journal of Accounting & Economics, 5(3), 179-194. https://doi.org/10.1016/0165-4101(83)90011-3
Wallace, O., Naser, K., & Mora, A. (1994). The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Accounting and Business Research, 25(97), 41-53. https://doi.org/10.1080/00014788.1994.9729927
WCED, C. M. (1987). Nuestro futuro común (Informe Brundtland). https://www.ecominga.uqam.ca/PDF/BIBLIOGRAPHIE/GUIDE_LECTURE_1/CMMAD-Informe-Comision-Brundtland-sobre-Medio-Ambiente-Desarrollo.pdf
Worwell, I. (2001). Informetría: explorando bases de datos como instrumentos de análisis. ACIMED, 9(4), 115-121. http://scielo.sld.cu/pdf/aci/v9s4/aci17100.pdf
Wurster, S., & Schlosser, S. (2021). Sovereign wealth funds as sustainability instruments? Disclosure of sustainability criteria in worldwide comparison. Sustainability, 13(10), 5565. https://doi.org/10.3390/su13105565
Ynoub, R. (2014). Cuestión de Método, aportes para una metodología crítica. Cengage Learning Editores.
Zarzycka, E., & Krasodomska, J. (2022). Non-financial key performance indicators: What determines the differences in the quality and quantity of the disclosures? Journal of Applied Accounting Research, 23(1), 139-162. https://doi.org/10.1108/JAAR-02-2021-0036
Zhang, L., Wang, T., & Fung, H. (2014). Market reaction to corporate social responsibility announcements: Evidence from China. China & World Economy, 22(2), 81-101. https://doi.org/10.1111/j.1749-124X.2014.12063.x
Cómo citar
APA
ACM
ACS
ABNT
Chicago
Harvard
IEEE
MLA
Turabian
Vancouver
Descargar cita
Licencia
Derechos de autor 2025 Innovar
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-SinDerivadas 4.0.
Todos los artículos publicados por Innovar se encuentran disponibles globalmente con acceso abierto y licenciados bajo los términos de Creative Commons Atribución-No_Comercial-Sin_Derivadas 4.0 Internacional (CC BY-NC-ND 4.0).
Una vez seleccionados los artículos para un número, y antes de iniciar la etapa de cuidado y producción editorial, los autores deben firmar una cesión de derechos patrimoniales de su obra. Innovar se ciñe a las normas colombianas en materia de derechos de autor.
El material de esta revista puede ser reproducido o citado con carácter académico, citando la fuente.
Esta obra está bajo una Licencia Creative Commons:
