{"id":{"repo_id":"rosario","oai_identifier":"oai:repository.urosario.edu.co:10336/18132"},"canonical_url":"https://search.dev.ndltd.org/etd/rosario/oai:repository.urosario.edu.co:10336/18132","repository":{"repo_id":"rosario","name":"Universidad del Rosario","base_url":"https://repository.urosario.edu.co/oai/request"},"display":{"title":"Evolución del reporteo en sostenibilidad en Latinoamérica bajo los lineamientos del GRI (Global Reporting Initiative)","abstract":"Las preguntas centrales de esta investigación son: ¿cómo ha evolucionado el número de reportes bajo el marco GRI en las principales economías de Latinoamérica desde el año 2010 hasta el año 2015? y ¿Cómo se explica esta evolución?","abstract_html":"Las preguntas centrales de esta investigación son: ¿cómo ha evolucionado el número de reportes bajo el marco GRI en las principales economías de Latinoamérica desde el año 2010 hasta el año 2015? y ¿Cómo se explica esta evolución?","abstract_has_math":false,"creators":["Acevedo Téllez, Juan"],"institution":"Universidad del Rosario","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2018,"date_issued":"2018-06-22","date_published":"2018-06-22","updated_at":"2026-07-27T20:46:13Z","subjects":["Responsabilidad Social Empresarial","Iniciativa de Reporte Global","Pacto Global","Sostenibilidad","Corporate Culture-Diversity-Social Responsibility","M38: Government Policy and Regulation","Industria::Aspectos sociales","Desarrollo sostenible::Reportes","Responsabilidad social de los negocios::Reportes"],"languages":["spa"],"rights":["info:eu-repo/semantics/openAccess"],"rights_urls":["http://creativecommons.org/licenses/by-nc-nd/2.5/co/"],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["658.408","http://repository.urosario.edu.co/handle/10336/18132"],"render_values":[{"text":"658.408","href":null,"code":true},{"text":"http://repository.urosario.edu.co/handle/10336/18132","href":"http://repository.urosario.edu.co/handle/10336/18132","code":true}]}]},"links":{"outbound_url":"https://doi.org/10.48713/10336_18132","outbound_label":"DOI","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Acevedo Téllez, Juan"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2018-06-22","2018-06-27T16:33:07Z"]},{"key":"dc:publisher","label":"Institution","values":["Universidad del Rosario","Facultad de administración","Maestría en Dirección"]},{"key":"dc:type","label":"Dc Type","values":["info:eu-repo/semantics/masterThesis","info:eu-repo/semantics/acceptedVersion"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Responsabilidad Social Empresarial","Iniciativa de Reporte Global","Pacto Global","Sostenibilidad","Corporate Culture-Diversity-Social Responsibility","M38: Government Policy and Regulation","Industria::Aspectos sociales","Desarrollo sostenible::Reportes","Responsabilidad social de los negocios::Reportes"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["spa"]},{"key":"dc:rights","label":"Dc Rights","values":["info:eu-repo/semantics/openAccess","http://creativecommons.org/licenses/by-nc-nd/2.5/co/"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://doi.org/10.48713/10336_18132","658.408","http://repository.urosario.edu.co/handle/10336/18132"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Las preguntas centrales de esta investigación son: ¿cómo ha evolucionado el número de reportes bajo el marco GRI en las principales economías de Latinoamérica desde el año 2010 hasta el año 2015? y ¿Cómo se explica esta evolución?","Therefore, the central questions of this research are: how has the number of reports under the GRI framework evolved in the main economies of Latin America from 2010 to 2015? and How is this evolution explained?","2020-07-11 01:01:01: Script de automatizacion de embargos. info:eu-repo/date/embargoEnd/2020-07-10"]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:source","label":"Dc Source","values":["Alonso-Almeida, M. del M., Marimon, F., y Llach, J. (2015). Difusión de las memorias de sostenibilidad en Latinoamérica: análisis territorial y sectorial. The use of sustainability reporting in Latin America: territorial and sectorial analysis (English), 31, 139-149.","Archel, P., y Husillos, J. (2009). Divulgacion de informacion social y medioambiental: una revision de la literatura. En Irrupciones significativas para pensar la contabilidad.","Haro, A., Saraite, L., Caba, C. y Gálvez, M. (2016). Las empresas latinoamericanas del sector del petróleo y gas ante la información sobre sostenibilidad. Latin American oil and gas corporations and the sustainability information. Tec Empresarial, (10), 39-49.","Baker, C. R. (2005). What is the meaning of “the public interest”?: Examining the ideology of the American public accounting profession. Accounting, Auditing & Accountability Journal, 18(5), 690-703.","Banco Mundial. (2016). PIB (US$ a precios actuales) | Data. 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The accounting review, 86(1), 59-100.","Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence and Implications. Academy of Management Review.","English, D. M., & Schooley, D. K. (2014). The Evolution of Sustainability Reporting. CPA Journal, 84(3), 26-35.","Fasan, M., & Mio, C. (2017). Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting. Business Strategy & the Environment (John Wiley & Sons, Inc), 26(3), 288-305.","García, R. F. (2009). Responsabilidad social corporativa. Una estrategia para conseguir imagen y reputación. Icono, 14(13), 95-124.","Global Reporting Initiative. (2016). GRI- Reports list complete 1999-2016 [Base de datos en office Excel]. Amsterdam: Global Reporting Iniciative.","Global Reporting Initiative. (2017). About GRI. Recuperado el 21 de octubre de 2017.","Global Reporting Org. (2015). Guía para la elaboración de me orias de sostenibilidad G4. Recuperado el 15 de septiembre de 2016, a partir de","Global Reporting Org. (2017). Sustainability Disclosure Database Data Legend.","Gómez-Villegas, M., & Quintanilla, D. A. (2012). Los informes de responsabilidad social empresarial: su evolución y tendencias en el contexto internacional y colombiano: Evolution and Trends in the International and Colombian Conte / Corporate Social Responsibility Reports: a sua evolução e tendências no contexto internacional e colombiano / Os relatórios de responsabilidade social empresarial. Cuadernos de Contabilidad, (32), 121","Guix, M., Bonilla-Priego, M. J., & Font, X. (2017). The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness. Journal of Sustainable Tourism, 1-22.","Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate sustainability: First evidence on materiality. The Accounting Review, 91(6), 1697-1724","Kolk, A. (2003). Trends in sustainability reporting by the Fortune Global 250. Business Strategy & the Environment (John Wiley & Sons, Inc), 12(5), 279-291.","Kolk, A. (2008). Sustainability, accountability and corporate governance: exploring multinationals’ reporting practices. Business Strategy & the Environment (John Wiley & Sons, Inc), 17(1), 1-15.","Landrum, N. E., & Ohsowski, B. (2018). Identifying Worldviews on Corporate Sustainability: A Content Analysis of Corporate Sustainability Reports. Business Strategy & the Environment (John Wiley & Sons, Inc), 27(1), 128-151.","Lozano Aguilar, J.-F., Raufflet, E., Barrera Duque, E., & García de la Torre, C. (2012). Responsabilidad social empresarial. México D.F. (México): Pearson.","Perez-Batres, L.A., Van V. Miller, & Michael J. Pisani. (2010). CSR, Sustainability and the Meaning of Global Reporting for Latin American Corporations. Journal of Business Ethics, 193.","Manetti, G. (2011). The quality of stakeholder engagement in sustainability reporting: empirical evidence and critical points. Corporate Social Responsibility & Environmental Management, 18(2), 110-122.","Griesse, M. A. (2007). The Geographic, Political, and Economic Context for Corporate Social Responsibility in Brazil. Journal of Business Ethics, (1), 21.","Martinez, P., y Montoya, B. (2012). Responsabilidad social empresarial: Una respuesta ética ante los desafíos globales (Primera edición). Mexico: Fundacion Konrad Adenauer. Recuperado de","McWilliams, & Siegel. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117-127.","Moon, J. (2004). Government as a driver of corporate social responsibility: The UK in comparative perspective. International Centre for Corporate Social Responsibility, 20.","Murguía, D. I., & Böhling, K. (2013). Sustainability reporting on large-scale mining conflicts: the case of Bajo de la Alumbrera, Argentina. Journal of Cleaner Production, 41, 202-209.","Nguyen, D. K., & Boubaker, S. (2014). Corporate Governance And Corporate Social Responsibility: Emerging Markets Focus. New Jersey: World Scientific.","Orozco, Y. V. D., Acevedo, M. C., & Acevedo, J. A. R. (2013). Responsabilidad Social Empresarial: Teorías, índices, estándares y certificaciones. Cuadernos de Administración, 29(50), 196-206.","Ortas, E., & Moneva, J. M. (2011). Origins and development of sustainability reporting: Analysis of the Latin American context. GCG: Revista de Globalización, Competitividad & Gobernabilidad, 5(2), 16-37.","Porter, M. E., & Kramer, M. R. (2006). Strategy & Society: The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, 84(12), 78-92.","Vicente, P., Vaz, E. & de Noronha, T. (2015). How Corporations Deal with Reporting Sustainability: Assessment Using the Multicriteria Logistic Biplot Approach. Systems,3, 6-26.","Rabasedas, M. L., Barco, M. de los Á. D., Sarrúa, J., & Alberto, L. (2016). Análisis intersectorial de las memorias de sostenibilidad publicadas por empresas cotizadas en Argentina. SaberEs, 8(2), 133-160.","RobecoSAM, & Global Reporting Initiative. (2015). Definición de la materialidad: Lo que preparadores e inversores tienen en cuenta.","Sampieri, R. H., Collado, C. F., & Lucio, P. B. (2014). Metodología de la investigación. McGraw-Hill Education.","Conceição, S., Barbosa, G. y Freire, S. (2012). Global Reporting Initiative (GRI) - um estudo exploratório da prática de evidenciação em sustentabilidade empresarial na américa latina. Revista de Gestão, Finanças e Contabilidade, (2), 17-38.","Sierra-García, L., García-Benau, M. A., & Zorio, A. (2014). Credibilidad en latinoamérica del informe de responsabilidad social corporativa / Credibility in Latin America of corporate social responsibility reports / Credibilidade do relatório de responsabilidade social corporativa na América Latina. Revista de Administração de Empresas, (1), 28.","Talbot, D., & Boiral, O. (2018). GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector. Journal of Business Ethics, 147(2), 367-383.","Thijssens, T., Bollen, L., & Hassink, H. (2016). Managing sustainability reporting: many ways to publish exemplary reports. Journal of Cleaner Production, 136(Part A), 86-101.","Yepez, G. A., Camacho, M. T., Hernandez, L. M., Cubillos, N. M., Franco, L., Rodriguez, M. A., & Cruz, J. (2015). Estado de la rse en colombia. Avances, 20.","Zorio-Grima, A., García-Benau, M. A., & Sierra-García, L. (2015). Aseguramiento del informe de sostenibilidad en España y Latinoamérica. Innovar: Revista de ciencias administrativas y sociales, 85-102.","Matten, D., & Moon, J. (2008). “Implicit” and “explicit” csr: a conceptual framework for a comparative understanding of corporate social responsibility. 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(2015). Difusión de las memorias de sostenibilidad en Latinoamérica: análisis territorial y sectorial. The use of sustainability reporting in Latin America: territorial and sectorial analysis (English), 31, 139-149.","Archel, P., y Husillos, J. (2009). Divulgacion de informacion social y medioambiental: una revision de la literatura. En Irrupciones significativas para pensar la contabilidad.","Haro, A., Saraite, L., Caba, C. y Gálvez, M. (2016). Las empresas latinoamericanas del sector del petróleo y gas ante la información sobre sostenibilidad. Latin American oil and gas corporations and the sustainability information. Tec Empresarial, (10), 39-49.","Baker, C. R. (2005). What is the meaning of “the public interest”?: Examining the ideology of the American public accounting profession. Accounting, Auditing & Accountability Journal, 18(5), 690-703.","Banco Mundial. (2016). PIB (US$ a precios actuales) | Data. Recuperado de https://datos.bancomundial.org/indicador/NY.GDP.MKTP.CD?name_desc=false","Boiral, O., & Henri, J. F. (2017). Is Sustainability Performance Comparable? A Study of GRI Reports of Mining Organizations. Business and Society, 56(2), 283-317.","Bravino, L. S., Margaria, O. A., y Heredia, E. R. (2016). Los servicios financieros y la sustentabilidad. Pistas Educativas, 38(123).","Brown, H. S., de Jong, M., & Levy, D. L. (2009). Building institutions based on information disclosure: lessons from GRI’s sustainability reporting. Journal of Cleaner Production, 17, 571–580.","Calixto, L. (2013). A divulgação de relatórios de sustentabilidade na América Latina: um estudo comparativo / The disclosure of sustainability reports in Latin America: a comparative study / Informes de la divulgación de la sostenibilidad en América Latina: un estudio comparativo. Revista de Administração (São Paulo), (4), 828.","Carroll, A. B. (1999). Corporate social responsibility: Evolution of a definitional construct. Business and Society, 38(3), 268-295.","Chapple, W., & Moon, J. (2005). Corporate Social Responsibility (CSR) in Asia: A Seven-Country Study of CSR Web Site Reporting. Business & Society, 44(4), 415-441.","Correa, M. E., Flynn, S., y Amit, A. (2004). Responsabilidad social corporativa en América Latina: una visión empresarial, 85.","De Beelde, I., & Tuybens, S. (2015). Enhancing the credibility of reporting on corporate social responsibility in Europe. Business Strategy and the Environment, 24(3), 190-216.","De la Cuesta González, M. (2004). El porqué de la responsabilidad social corporativa. Boletín económico de ICE, Información Comercial Española, (2813), 45-58.","Dhaliwal, D. S., Li, O., Tsang, A., & Yang, Y. G. (2011). Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting. The accounting review, 86(1), 59-100.","Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence and Implications. Academy of Management Review.","English, D. M., & Schooley, D. K. (2014). The Evolution of Sustainability Reporting. CPA Journal, 84(3), 26-35.","Fasan, M., & Mio, C. (2017). Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting. Business Strategy & the Environment (John Wiley & Sons, Inc), 26(3), 288-305.","García, R. F. (2009). Responsabilidad social corporativa. Una estrategia para conseguir imagen y reputación. Icono, 14(13), 95-124.","Global Reporting Initiative. (2016). GRI- Reports list complete 1999-2016 [Base de datos en office Excel]. Amsterdam: Global Reporting Iniciative.","Global Reporting Initiative. (2017). About GRI. Recuperado el 21 de octubre de 2017.","Global Reporting Org. (2015). Guía para la elaboración de me orias de sostenibilidad G4. Recuperado el 15 de septiembre de 2016, a partir de","Global Reporting Org. (2017). Sustainability Disclosure Database Data Legend.","Gómez-Villegas, M., & Quintanilla, D. A. (2012). Los informes de responsabilidad social empresarial: su evolución y tendencias en el contexto internacional y colombiano: Evolution and Trends in the International and Colombian Conte / Corporate Social Responsibility Reports: a sua evolução e tendências no contexto internacional e colombiano / Os relatórios de responsabilidade social empresarial. Cuadernos de Contabilidad, (32), 121","Guix, M., Bonilla-Priego, M. J., & Font, X. (2017). The process of sustainability reporting in international hotel groups: an analysis of stakeholder inclusiveness, materiality and responsiveness. Journal of Sustainable Tourism, 1-22.","Khan, M., Serafeim, G., & Yoon, A. (2016). Corporate sustainability: First evidence on materiality. The Accounting Review, 91(6), 1697-1724","Kolk, A. (2003). Trends in sustainability reporting by the Fortune Global 250. Business Strategy & the Environment (John Wiley & Sons, Inc), 12(5), 279-291.","Kolk, A. (2008). Sustainability, accountability and corporate governance: exploring multinationals’ reporting practices. Business Strategy & the Environment (John Wiley & Sons, Inc), 17(1), 1-15.","Landrum, N. E., & Ohsowski, B. (2018). Identifying Worldviews on Corporate Sustainability: A Content Analysis of Corporate Sustainability Reports. Business Strategy & the Environment (John Wiley & Sons, Inc), 27(1), 128-151.","Lozano Aguilar, J.-F., Raufflet, E., Barrera Duque, E., & García de la Torre, C. (2012). Responsabilidad social empresarial. México D.F. (México): Pearson.","Perez-Batres, L.A., Van V. Miller, & Michael J. Pisani. (2010). CSR, Sustainability and the Meaning of Global Reporting for Latin American Corporations. Journal of Business Ethics, 193.","Manetti, G. (2011). The quality of stakeholder engagement in sustainability reporting: empirical evidence and critical points. Corporate Social Responsibility & Environmental Management, 18(2), 110-122.","Griesse, M. A. (2007). The Geographic, Political, and Economic Context for Corporate Social Responsibility in Brazil. Journal of Business Ethics, (1), 21.","Martinez, P., y Montoya, B. (2012). Responsabilidad social empresarial: Una respuesta ética ante los desafíos globales (Primera edición). Mexico: Fundacion Konrad Adenauer. Recuperado de","McWilliams, & Siegel. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review, 26(1), 117-127.","Moon, J. (2004). Government as a driver of corporate social responsibility: The UK in comparative perspective. International Centre for Corporate Social Responsibility, 20.","Murguía, D. I., & Böhling, K. (2013). Sustainability reporting on large-scale mining conflicts: the case of Bajo de la Alumbrera, Argentina. Journal of Cleaner Production, 41, 202-209.","Nguyen, D. K., & Boubaker, S. (2014). Corporate Governance And Corporate Social Responsibility: Emerging Markets Focus. New Jersey: World Scientific.","Orozco, Y. V. D., Acevedo, M. C., & Acevedo, J. A. R. (2013). Responsabilidad Social Empresarial: Teorías, índices, estándares y certificaciones. Cuadernos de Administración, 29(50), 196-206.","Ortas, E., & Moneva, J. M. (2011). Origins and development of sustainability reporting: Analysis of the Latin American context. GCG: Revista de Globalización, Competitividad & Gobernabilidad, 5(2), 16-37.","Porter, M. E., & Kramer, M. R. (2006). Strategy & Society: The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, 84(12), 78-92.","Vicente, P., Vaz, E. & de Noronha, T. (2015). How Corporations Deal with Reporting Sustainability: Assessment Using the Multicriteria Logistic Biplot Approach. Systems,3, 6-26.","Rabasedas, M. L., Barco, M. de los Á. D., Sarrúa, J., & Alberto, L. (2016). Análisis intersectorial de las memorias de sostenibilidad publicadas por empresas cotizadas en Argentina. SaberEs, 8(2), 133-160.","RobecoSAM, & Global Reporting Initiative. (2015). Definición de la materialidad: Lo que preparadores e inversores tienen en cuenta.","Sampieri, R. H., Collado, C. F., & Lucio, P. B. (2014). Metodología de la investigación. McGraw-Hill Education.","Conceição, S., Barbosa, G. y Freire, S. (2012). Global Reporting Initiative (GRI) - um estudo exploratório da prática de evidenciação em sustentabilidade empresarial na américa latina. Revista de Gestão, Finanças e Contabilidade, (2), 17-38.","Sierra-García, L., García-Benau, M. A., & Zorio, A. (2014). Credibilidad en latinoamérica del informe de responsabilidad social corporativa / Credibility in Latin America of corporate social responsibility reports / Credibilidade do relatório de responsabilidade social corporativa na América Latina. Revista de Administração de Empresas, (1), 28.","Talbot, D., & Boiral, O. (2018). GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector. Journal of Business Ethics, 147(2), 367-383.","Thijssens, T., Bollen, L., & Hassink, H. (2016). Managing sustainability reporting: many ways to publish exemplary reports. Journal of Cleaner Production, 136(Part A), 86-101.","Yepez, G. A., Camacho, M. T., Hernandez, L. M., Cubillos, N. M., Franco, L., Rodriguez, M. A., & Cruz, J. (2015). Estado de la rse en colombia. Avances, 20.","Zorio-Grima, A., García-Benau, M. A., & Sierra-García, L. (2015). Aseguramiento del informe de sostenibilidad en España y Latinoamérica. Innovar: Revista de ciencias administrativas y sociales, 85-102.","Matten, D., & Moon, J. (2008). “Implicit” and “explicit” csr: a conceptual framework for a comparative understanding of corporate social responsibility. 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