Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies
The study analysed the asymmetry in the disclosure of environmental criteria of the Global Reporting Initiative (GRI) standard based on financial and non-financial information in 37 companies in 19 sub-sectors of the Colombian economy that were assessed by MERCO (Business Monitor of Corporate Reputa...
- Autores:
-
Ordóñez-Castaño, Iván Andrés
Herrera Rodíguez, Edila
Angélica María Franco Ricaurte
Perdomo Mejia, Luis Enrique
- Tipo de recurso:
- Article of investigation
- Fecha de publicación:
- 2021
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- eng
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/25333
- Acceso en línea:
- https://www.mdpi.com/2071-1050/13/10/5405
- Palabra clave:
- environmental disclosure
Corporate reputation
Corporate responsibility social
corporate governance
stakeholders
GRI standard
- Rights
- openAccess
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | The study analysed the asymmetry in the disclosure of environmental criteria of the Global Reporting Initiative (GRI) standard based on financial and non-financial information in 37 companies in 19 sub-sectors of the Colombian economy that were assessed by MERCO (Business Monitor of Corporate Reputation) in 2017 and 2018 in terms of corporate reputation, responsibility, and corporate governance. It is based on the theories of agency, stakeholders, and legitimacy, whereby six hypotheses were postulated. The indicators of environmental criteria were retrieved from the website and sustainability reports of each company, using a dichotomous approach for collecting information on environmental activities. |
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