Factores que se correlacionan con la revelación de información de sostenibilidad en empresas colombianas (2015-2019)
The disclosure of information relating to corporate sustainability enjoys greater discretion and is less regulated than financial information. This has generated that sustainability reports released by companies have heterogeneous characteristics in terms of quantity, exhaustivity, content and quali...
- Autores:
-
Hernández Martínez, Alejandra
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2024
- Institución:
- Corporación Universidad de la Costa
- Repositorio:
- REDICUC - Repositorio CUC
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.cuc.edu.co:11323/13006
- Acceso en línea:
- https://hdl.handle.net/11323/13006
https://repositorio.cuc.edu.co
- Palabra clave:
- Disclosure
Sustainability information
Financial elements
Economic sectors
Standard
Revelación
Información de sostenibilidad
Elementos financieros
Sectores económico
Estándares
- Rights
- openAccess
- License
- Atribución-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)
| Summary: | The disclosure of information relating to corporate sustainability enjoys greater discretion and is less regulated than financial information. This has generated that sustainability reports released by companies have heterogeneous characteristics in terms of quantity, exhaustivity, content and quality of information. Despite the existence of some theories that tend to explain the motivations for a company to reveal unregulated information, the explanations are still partial and incomplete and furthermore, many studies dedicated to this topic have been developed in countries with developed economies like North American and European. In this sense, the objective of this work is to correlate organizational factors: size of assets, equity ratio, profitability, sector and others with the level of disclosure of GRI sustainability information in companies in Colombia that share in BVC 2015-2019. For this purpose, an investigation with a quantitative focus and correlational scope was carried out using financial accounting information and sustainability memories. The main results point out that the only factor that appears to be significantly correlated with the amount of disclosure regarding corporate sustainability is the use of a standard. These results contribute to a better understanding of the motivations for revealing countable information in finance. |
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