Desafios da gestão corporativa em aspectos de environmental social and governance em empresas da América Latina
Challenges of corporate management in aspects of environmental social and governance in companies at Latin American
DOI:
https://doi.org/10.33362/visao.v13i1.3430Palabras clave:
Responsabilidade social corporativa (RSC), Relatórios de environmental social and governance (ESG), América LatinaResumen
En este estudio de investigación, realizamos una investigación exhaustiva y en profundidad con el objetivo de analizar, evaluar y comprender de forma integral los múltiples aspectos relacionados con las dimensiones Ambiental (medio ambiente), Social (social) y de Gobernanza (gobierno corporativo) en empresas radicadas en la región latinoamericana. En cuanto al método, se clasifica como estudio documental, cualitativo y descriptivo. Los datos fueron recolectados del informe Avances y Desafíos de la Gestión Corporativa en Aspectos ASG en América Latina para el período septiembre 2021 de 5.200 empresas con sede en 52 países. Para garantizar la solidez de la información recopilada, se utilizaron diversas fuentes de datos, incluyendo informes anuales, informes integrados, informes de sostenibilidad e información disponible en línea. Cabe señalar que los informes analizados abarcan el periodo comprendido entre julio de 2019 y junio de 2020. El análisis exhaustivo de los datos, realizado mediante la técnica de análisis de contenido, proporcionó información importante sobre la divulgación de prácticas sostenibles en las empresas N100. Un resultado notable revelado por este estudio fue que el Informe GRI fue ampliamente utilizado, con una impresionante tasa de adopción del 95% entre las 2.668 empresas verificadas. Este elevado índice de utilización pone de relieve la creciente importancia de la divulgación a través de informes de sostenibilidad como práctica esencial para las empresas. Demuestra el reconocimiento generalizado de la necesidad de comunicar de forma transparente los impactos sociales y medioambientales, subrayando el compromiso de las organizaciones con un enfoque más sostenible
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Derechos de autor 2024 Rochele Ferreira da Silva da Silva, Lucas Veiga Avila
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Estou ciente de que, através da submissão voluntária de meu texto ao corpo editorial da revista Visão, editada pela Universidade Alto Vale do Rio do Peixe - UNIARP, estou concedendo à Universidade Alto Vale do Rio do Peixe a autorização de publicar o respectivo texto na revista a título não oneroso e declarando a originalidade do texto e sua não submissão simultanea a qualquer outro periódico, em meu nome e em nome dos demais coautores, se eventualmente existirem.Reitero que permaneço como legítimo titular de todos os direitos patrimoniais que me são inerentes na condição de autor. Comprometo-me também a não submeter este mesmo texto a qualquer outro periódico no prazo de, pelo menos, um (1) ano. Declaro estar ciente de que a não observância deste compromisso acarretará em infração e conseqüente punição tal como prevista na Lei de Proteção de Direitos Autorias (Nº9609, de 19/02/98).
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