Práticas de divulgação em relatórios corporativos: características das empresas colombianas
Palavras-chave:
reportes corporativos, información no financiera, ODS, reportes de sostenibilidad, reportes integradosResumo
O relatório corporativo é o mecanismo de comunicação entre as empresas e seus stakeholders. O objetivo deste artigo é caracterizar as práticas nos relatórios corporativos das empresas colombianas. Este trabalho se baseia na necessidade de construir um debate sobre as práticas de relatórios corporativos e como as empresas colombianas estão adotando tendências globais que buscam responder a diferentes stakeholders em um contexto institucional de uma economía emergente. Tomando como referência 81 empresas colombianas, foi aplicada uma análise de conteúdo para destacar as particularidades das empresas colombianas em seus relatórios corporativos. Este estudo permite aprofundar este tema pouco pesquisado na Colômbia e apresenta contribuições para a literatura da América Latina para profissionais, pesquisadores e reguladores, pois destaca o estado atual da responsabilidade corporativa na Colômbia em matéria de sustentabilidade, governo corporativo, ODS e outros fatores relevantes de gestão empresarial.
Referências
Acosta, P., & Pérezts, M. (2017). Unearthing Sedimentation Dynamics in Political CSR: The Case of Colombia. Journal of Business Ethics, 1–20. https://doi.org/10.1007/s10551-017-3502-x
Alarcón-Galeano, K. (2017). Responsabilidad social y reputación corporativa sobre el rendimiento de la marca. Dimensión Empresarial, 15(2), 73-85. http://dx.doi.org/10.15665/rde.v15i2.912
Albu, N., Albu, C. N., & Filip, A. (2017). Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities. Accounting in Europe, 14(3), 249–260. https://doi.org/10.1080/17449480.2017.1385819
Axjonow, A., Ernstberger, J., & Pott, C. (2018). The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-professional Stakeholder Perspective. Journal of Business Ethics, 151(2), 429–450. https://doi.org/10.1007/s10551-016-3225-4
Bricker, R., & Nandini, C. (1998). On Applying Agency Theory in Historical Accounting Research. Business and Economic History, 27(2), 486–499. https://www.jstor.org/stable/23703160
Bruhn, M., & Zimmermann, A. (2017). Integrated CSR Communications. In: Diehl S., Karmasin M., Mueller B., Terlutter R., Weder F. (eds) Handbook of Integrated CSR Communication. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-44700-1_1
Clarkson, M. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. The Academy of Management Review, 20(1), 92–117. https://doi.org/10.5465/amr.1995.9503271994
Correa-García, J., Hernández-Espinal, M., Vásquez-Arango, L., & Soto-Restrepo, Y. (2017). Reportes integrados y generación de valor en empresas colombianas incluidas en el Índice de Sostenibilidad Dow Jones. Cuadernos De Contabilidad, 17(43), 73-108. https://doi.org/10.11144/Javeriana.cc17-43.rigv
Correa-Garcia, J., Garcia-Beanu, M., & Garcia-Meca, E. (2018). CSR Communication Strategies of Colombian Business Groups : An Analysis of Corporate Reports. Sustainability, 10(5), 1–19. https://doi.org/10.3390/su10051602
Correa-García, J., García-Benau, M., & García-Meca, E. (2020). Corporate governance and its implications for sustainability reporting quality in Latin American business groups. Journal of Cleaner Production, 260, 1-12. https://doi.org/10.1016/j.jclepro.2020.121142
Correa-García, J. A., & Vásquez-Arango, L. (2020). Desempeño ambiental, social y de gobierno (ASG): incidencia en el desempeño financiero en el contexto latinoamericano. Revista Facultad De Ciencias Económicas, 28(2), 67-83. https://doi.org/10.18359/rfce.4271
Correa-Mejía, D., Hernández-Serna, D., Gutiérrez-Castañeda, B. & Lopera-Castaño, M. (2019). Aproximaciones sobre la incidencia de los reportes de sostenibilidad y gobierno corporativo en el valor de las empresas: evidencia desde Chile y Colombia. Criterio Libre, 17 (30). https://doi.org/10.18041/1900-0642/criteriolibre.2019v17n30.5811
Correa-Mejía, D., Quintero-Castaño, J., Gómez-Orozco, S., & Castro-Castro, C. (2020). El gobierno corporativo, un pilar indispensable para el desempeño financiero. Universidad & Empresa, 22(38), 40-64. http://dx.doi.org/10.12804/revistas.urosario.edu.co/empresa/a.6975
Departamento Nacional de Planeación. (2018). Reporte Nacional Voluntario Colombia. https://www.dnp.gov.co/Paginas/Reporte-Nacional-Voluntario-de-Colombia-en-ODS.aspx
Dios, S. & Cosenza, J. (2019) Corporate social responsibility, multinational companies and economic globalization. Dimensión Empresarial, 17(4). DOI: 10.15665/dem.v17i4.1964
Donaldson, T., & Preston, L. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. The Academy of Management Review, 20(1), 65–91. https://doi.org/10.2307/258887
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/1388226
Dumay, J., Bernardi, C., Guthrie, J., & La Torre, M. (2017). Barriers to implementing the International Integrated Reporting Framework A contemporary academic perspective. Meditari Accountancy Research, 25(4), 461–480. https://doi.org/10.1108/MEDAR-05-2017-0150
Durán, J., & Cracau, D. (2016). The Pacific Alliance and its economic impact on regional trade and investment. Evaluation and perspectives. International Trade Series, (128), 1 - 56. http://repositorio.cepal.org/bitstream/handle/11362/40860/1/S1601207_en.pdf
Eisenhardt, K. (1989). Agency Theory: An Assessment and Review. The Academy of Management Review, 14(1), 57–74. DOI: 10.2307/258191
Federation of European Accountants. (2015). EU Directive on disclosure of non-financial and diversity information The role of practitioners in providing assurance. http://www.fee.be/images/publications/1512_EU_Directive_on_NFI.pdf
Freeman, R. (1984). Strategic management: A stakeholder approach. In Freeman Edward (Vol. 1). https://doi.org/10.2139/ssrn.263511
Friedman, A., & Miles, S. (2006). Stakeholders Theory and Practice (N. Y. Oxford University Press Inc., Ed.). New York: Oxford University Press Inc., New York.
Fuentes-Doria, D., Toscano-Hernández, A., Díaz-Ballesteros, J., & Escudero-Garrido, Y. (2019). Ética y sostenibilidad en la gestión contable: Un análisis documental en el contexto Mundial en los periodos 2009-2018. Contaduría Universidad De Antioquia, (75), 43-67. https://doi.org/10.17533/udea.rc.n75a02
García-Sánchez, I., & Noguera-Gámez, L. (2017). Integrated Reporting and Stakeholder Engagement: The Effect on Information Asymmetry. Corporate Social Responsibility and Environmental Management, 413, 395–413. https://doi.org/10.1002/csr.1415
Giraldo, J., Soto, M., & Mejía, J. (2018). Características de la información contenida en los reportes integrados: una visión para el mercado integrado de américa latina (MILA). Contaduría Universidad De Antioquia, (73), 163-198. https://doi.org/10.17533/udea.rc.n73a07
Gómez-Villegas, M., & Quintanilla, D. A. (2012). Los informes de responsabilidad social empresarial: su evolución y tendencias en el contexto internacional y colombiano. Cuadernos de Contabilidad, 13(32), 121–158. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&db=fua&AN=91537460&lang=es&site=ehost-live
GRI (2016). GRI 102: Contenidos generales. Recuperado de https://www.globalreporting.org/standards/media/1440/spanish-gri-102-general-disclosures-2016.pdf
Habek, P., & Wolniak, R. (2016). Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states. Quality & Quantity, 50(1), 399–420. https://doi.org/10.1007/s11135-014-0155-z
Haller, A., Link, M., & Groß, T. (2017). The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting. Accounting in Europe, 14(3), 407–429. https://doi.org/10.1080/17449480.2017.1374548
Henríquez-Fuentes, G., Garzón-Castrillón, M., Mejía-Reátiga, C., Torrenegra-Barros, A. & Rada-Llanos, J. (2019). Medición de impactos socioambientales y responsabilidad social organizacional. Dimensión Empresarial, 17(4). DOI: 10.15665/dem.v17i4.2111
Hussain, N., Rigoni, U., & Orij, R. (2018). Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance. Journal of Business Ethics, 149(2), 411–432. https://doi.org/10.1007/s10551-016-3099-5
Jaramillo-Arango, M., Ríos-Restrepo, W., & Correa-Mejía, D. (2020). Incidencia de factores ambientales y sociales en la generación de valor: Evidencia desde las empresas MILA. Revista Facultad De Ciencias Económicas, 28(2), 49-65. https://doi.org/10.18359/rfce.4033
Kachouri, M., & Jarboui, A. (2017). Exploring the relation between corporate reporting and corporate governance effectiveness. Journal of Financial Reporting and Accounting, 15(3), 347–366. https://doi.org/10.1108/jfra-06-2016-0053
KPMG. (2017). The road ahead. The KPMG Survey of Corporate Responsibility Reporting. https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf
Leuz, C. (2010). Different approaches to corporate reporting regulation: How jurisdictions differ and why. Accounting and Business Research, 40(3), 229–256. https://doi.org/10.1080/00014788.2010.9663398
Ley 964. (2005). Diario Oficial No. 45.963 de 08 de julio de 2005, Colombia.
Ley 1901. (2018). Diario Oficial No. 50.628 de 18 de junio de 2018, Colombia.
Macias, H., & Farfan-Lievano, A. (2017). Integrated reporting as a strategy for firm growth: multiple case study in Colombia. Meditari Accountancy Research, 25(4), 605–628. https://doi.org/10.1108/MEDAR-11-2016-0099
Macias, H., & Velásquez, S. (2018). Avances de la contabilidad social y ambiental en su contexto original. Contaduría Universidad de Antioquia, (70), 13-41. https://revistas.udea.edu.co/index.php/cont/article/view/331294
Marín-Andreu, L., & Ortiz-Martínez, E. (2018). Non-financial information of Spanish companies and financial evolution. Social Responsibility Journal, 14(4), 782–801. https://doi.org/10.1108/SRJ-08-2017-0145
Martínez, J., Rodríguez, L., & García, I. (2016). Corporate social responsibility as an entrenchment strategy, with a focus on the implications of family ownership. Journal of Cleaner Production, 135, 760–770. https://doi.org/10.1016/j.jclepro.2016.06.133
Mesa-Jurado, L., Rivera-López, P., Román-Buriticá, M. & Correa-Mejía, D. (2020). Incidencia de las prácticas de responsabilidad social corporativa sobre el costo de patrimonio: evidencia desde Colombia. Ad-Minister, 36, 5-30. doi: https://doi.org/10.17230/ad-minister.36.1
Ng, A., & Rezaee, Z. (2015). Business sustainability performance and cost of equity capital. Journal of Corporate Finance, 34, 128–149. https://doi.org/10.1016/j.jcorpfin.2015.08.003
Porter, M., & Kramer, M. R. (2011). La creación de valor compartido. Harvard Business Review. América Latina, 89, 3–18. https://www.iarse.org/uploads/Shared%20Value%20in%20Spanish.pdf
Quick, R. & Inwinkl, P. (2020). Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors. Meditari Accountancy Research, 28(5),833-862. https://doi.org/10.1108/MEDAR-10-2019-0597
Revista Semana. (2018). Las 100 empresas más grandes de Colombia y las 900 siguientes. https://especiales.semana.com/100-empresas-mas-grandes-de-colombia-2018/index.html
Rivera-Arrubla, Y., Zorio-Grima, A., García-Benau, M. (2016). El concepto de informe integrado como innovación en reporting corporativo. Journal of Innovation & Knowledge, 1 (3), 144-155. https://doi.org/10.1016/j.jik.2016.01.016
RobecoSAM. (2019). The Sustainability Yearbook 2019. https://www.spglobal.com/esg/csa/yearbook/img/the_sustainability_yearbook_2019.pdf
Rodriguez-Fernandez, M. (2015). Social responsibility and financial performance: The role of good corporate governance. BRQ Business Research Quarterly, 40, 1–15. https://doi.org/10.1016/j.brq.2015.08.001
Rupley, K., Brown, D., & Marshall, S. (2017). Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting. Research in Accounting Regulation, 29(2), 172–176. https://doi.org/10.1016/j.racreg.2017.09.010
Samet, M., & Jarboui, A. (2017). How does corporate social responsibility contribute to investment efficiency? Journal of Multinational Financial Management, 40, 33–46. https://doi.org/10.1016/j.mulfin.2017.05.007
Sánchez-Vásquez, L., Vaca-López, A., Rodríguez-Jiménez, D., Ríos-Obando, J., & Gallego-Jiménez, A. (2019). La legitimación social de los informes contables sobre cultura y ambiente en el territorio. Contaduría Universidad de Antioquia, (75), 69-84. https://doi.org/10.17533/udea.rc.n75a03
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
Torres-Cano, S., & Correa-Mejía, D. (2021). Impacto del gobierno corporativo en el valor de las empresas latinoamericanas: evidencia desde el MILA. Suma de Negocios, 12(26). http://revistasumadenegocios.konradlorenz.edu.co/vol12-num-26-2021-impacto-del-gobierno-corporativo-en-el-valor-de-las-empresas-latinoamericanas-evidencia-desde-el-mila/#tab-id-5
Unerman, J., Bebbington, J., & Brendan, O. (2018). Corporate reporting and accounting for externalities, Accounting and Business Research, 48 (5), 497-522. https://doi.org/10.1080/00014788.2018.1470155
Uyar, A. (2016). Evolution of Corporate Reporting and Emerging Trends. The Journal of Corporate Accounting & Finance, 27–30. https://doi.org/10.1002/jcaf.22157
Venturelli, A., Cosma, S., & Leopizzi, R. (2018). Stakeholder Engagement: An Evaluation of European Banks. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.1486
Villa-Barrientos, J., Escobar-Cruz, Y., & Correa-Mejía, D. (2020). Evolución de la revelación de información no financiera: evidencia desde el contexto colombiano. Cuadernos de Contabilidad, 21, 1-20. https://doi.org/10.11144/Javeriana.cc21.erif
WBCSD. (2017). Reporting matters. WBCSD Report, 1–60. https://doi.org/10.1063/1.1767285
WBCSD. (2019). Reporting Matters 2019. WBCSD Report, 1–60. https://docs.wbcsd.org/2019/10/WBCSD_Reporting_Matters_2019.pdf
Yuan, Y., Lu, L. Y., Tian, G., & Yu, Y. (2020). Business Strategy and Corporate Social Responsibility. Journal of Business Ethics, 162(2), 359–377. https://doi.org/10.1007/s10551-018-3952-9
##submission.downloads##
Publicado
Como Citar
Edição
Secção
Licença
Direitos de Autor (c) 2021 Diego Andrés Correa-Mejía, Jaime Andrés Correa-García, Daniel Ceballos-García
Este trabalho encontra-se publicado com a Licença Internacional Creative Commons Atribuição-NãoComercial-SemDerivações 4.0.
Os autores mantêm todos os direitos a que têm direito e autorizadas com a sua reprodução de assinatura gratuita do documento enviado ou, no caso se necessário, assumirá, ao assinar o Certificado de Originalidade e Cessão de Direitos, o registro de ter a autoridade para a transferência de direitos de propriedade que estão livres devido a nenhum custo para qualquer procedimento do Dimensión Empresarial.
Instruções para preenchimento Originalidade Certificação e Transferência de Direitos de autor.
1. Clique aqui e tenha a originalidade da forma Certification and Copyright Assignment.
2. No formulário baixo, clique em cada um os campos e preencha os correspondentes.
3. Uma vez que os campos estão preenchidos, copie o fim sua assinatura digitalizada ou assinatura digital. Por favor, ajustar o tamanho da assinatura no formulário.
4. O formulário deve ser assinado por todos os autores.
5. Finalmente, salvá-lo como PDF e enviá-lo através da plataforma OJS como arquivo suplementar ou correio revistadimensionempresarial@uautonoma.edu.co.
Se você tiver dúvidas contate-nos, por favor.
