Análisis de las acciones de cambio climático reportadas por las empresas colombianas en las memorias de sostenibilidad en el periodo 2013-2018

The institutional structure promoted by the United Nations (un) for the management of problems such as climate change has been taking shape since the 1970s in the international context. In spite of this, the discourse on climate change fails to translate into concrete actions to halt environmental deterioration, as confirmed by the latest reports from the Intergovernmental Panel on Climate Change. This research aims to analyze the actions for climate change in the sustainability reports of Colombian companies between 2013 and 2018. The reports were extracted from the Global Reporting Initiative (gri) database. For this analysis, a quantitative methodology was used where the application of indicators according to the G4 version of the gri sustainability reports was reviewed under 4 proposed categories. Also, a quantitative methodology was used to develop a content analysis based on the use of the directors’ letters, which were processed in the Atlas.ti software. The data show that climate change is understood by companies with a very limited scope, limited to very specific actions with respect to Greenhouse Gas (ghg) emissions, particularly carbon.

• Autores: Ortiz Viáfara, Claudia Patricia
• Fecha de publicación: 2021
• Institución: Universidad Santo Tomás
• Repositorio: Repositorio Institucional USTA
• Idioma: spa
• OAI Identifier: oai:repository.usta.edu.co:11634/41330
• Acceso en línea: https://revistas.usantotomas.edu.co/index.php/activos/article/view/7289
• Palabra clave: sustainability reports; climate change; energy efficiency; emissions; carbon footprint; adaptation; memorias de sostenibilidad; cambio climático; eficiencia energética; emisiones; huella de carbono; adaptación
• License: Derechos de autor 2021 Claudia Patricia Ortiz Viáfara