Análisis de cumplimiento y factores de reporte ambiental en empresas chilenas y peruanas
DOI:
https://doi.org/10.22320/hem.v20i1.4823Palabras clave:
Global Reporting Initiative, Reporte de Sostenibilidad Chile, PerúResumen
El desempeño e información ambiental son una práctica en las organizaciones con mayor impacto de sostenibilidad e influencia institucional. Esta investigación busca analizar el nivel de cumplimiento de los indicadores de desempeño ambiental de acuerdo con la Globla Reporting Initiative (GRI) y su relación con el tamaño, sector y cotización para empresas chilenas y peruanas que han publicado sus reportes voluntarios el año 2017. Esta investigación cuantitativa tiene un alcance descriptivo y relacional, aplica un análisis de contenido de los reportes para describir las variables y su relación. Los resultados señalan un mayor cumplimiento de indicadores de gestión de energía, agua, emisiones y residuos. El sector empresarial, tamaño y país de las empresas se relacionan con el nivel de cumplimiento.
Citas
Ali, W., y Frynas, J. G. (2018). The role of normative CSR‐promoting institutions in stimulating CSR disclosures in developing countries. Corporate Social Responsibility and Environmental Management, 25(4), 373-390.
Alonso-Almeida, M., Marimon, F., y Llach, J. (2015). Difusión de las memorias de sostenibilidad en Latinoamérica: análisis territorial y sectorial. Estudios Gerenciales, 31, 139-149.
Aranguren, N., y Maldonado, S. (2019). Governance and Type of Industry as Determinants of Corporate Social Responsibility Disclosures in Latin America. Latin American Business Review, 21(1), 1-35
Baalouch, F., Damak, S., y Hussainet, K. (2019). A study of the determinants of environmental disclosure quality: evidence from French listed companies. Journal of Management and Governance, 23(4), 939-971.
Bachmann, P., e Ingenhoff, D. (2016). Legitimacy through CSR disclosures? The advantage ou tweighs the disadvantages. Public Relations Review, 42(3), 368-394.
Bednárová, M., Klimko, R., y Rievajová, E. (2019). From Environmental Reporting to Environmental Performance. Sustainability, 11(9), 1-12.
Bebbington, J., Kirk, E. A., y Larrinaga, C. (2012). The production of normativity: A comparison of reporting regimes in Spain and the UK. Accounting, Organizations and Society, 37(2), 78-94.
Bhattacharyya, A. (2014) Factors Associated with the Social and Environmental Reporting of Australian Companies, Australasian Accounting, Business and Finance Journal, 8(1), 25-50.
Braam G, Uit de Weerd L, Hauck M, Huijbregts M. (2016). Determinants of Corporate Environmental Reporting: the importance of environmental performance and assurance, Journal of Cleaner Production, 129, 724-734.
Brammer, S., y Pavelin, S. (2006). Factors Influencing the Quality of Corporate Environmental Disclosure. Business Strategy and the Environment, 17(2). 120-136.
Calixto, L. (2013). A divulgação de relatórios de sustentabilidade na América Latina: um estudo comparativo. Revista de Administração, 48(4), 828-842.
Cancino, C., y Coronado, F. (2013). Reporte no financiero de la gestión empresarial: casos del Global Reporting Initiative en Chile. Interciencia, 38(4), 260-266.
Cormier, D., Magnan, M., y Van Velthoven, B. (2005). Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions? European accounting review, 14(1), 3-39.
Cormier, D., y Magnan, M. (2003). Environmental reporting management: a continental European perspective. Journal of Accounting and public Policy, 22(1), 43-62.
Costa, E., y Agostini, M. (2016). Mandatory disclosure about environmental and employee matters in the reports of Italian-listed corporate groups. Social and Environmental Accountability Journal, 36(1), 10-33.
Chen, S., y Bouvain, P. (2009). Is corporate responsibility converging? A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics, 87(1), 299-317.
Chiarini, A. (2017). Environmental policies for evaluating suppliers' performance based on GRI indicators. Business Strategy and the Environment, 26(1), 98-111.
Cuevas-Mejía, J. J., Maldonado-García, S., y Escobar-Váquiro, N (2013). Aproximación a los factores que influyen en la divulgación de información sobre RSC en empresas de América Latina. Cuadernos de Contabilidad, 14(34), 91-131.
Cho, C. H., y Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, organizations and society, 32(7-8), 639-647.
D’Amico, E., Coluccia, D., Fontana, S., y Solimene, S. (2016). Factors Influencing Corporate Environmental Disclosure. Business Strategy and the Environment. 25(3), 178-192.
Da Silva, S.M., y Aibar, B. (2011). Factores Determinantes del grado de información medioambiental divulgada en las grandes empresas que operan en Portugal: Un análisis univariante. Revista de Administração e Contabilidade da Unisinos, 8(1), 3-19.
Del Barco, M. A., Catalán, M. L. R., del Barco Zilli, J. P., y Fernández, S. M. H. (2016). Divulgación contable de información sobre responsabilidad social: análisis comparativo del sector financiero de Argentina y Chile. CAPIC REVIEW, 14, 57-70.
Del Barco, J. P., Del Barco, M. A., Del Barco, M. S., y Federici, I. (2018). Divulgación de aspectos ambientales en los informes de sostenibilidad frente al nuevo escenario internacional. CAPIC REVIEW, 16, 1-19.
Deegan, C. (2002). The legitimising effect of social and enviromental disclousure – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311.
De Villiers, C., y Alexander, D. (2014). The institutionalisation of corporate social responsibility reporting. The British Accounting Review, 46(2), 198-212.
Dyduch, J., y Krasodomska, J. (2017). Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies. Sustainability 9(11), 1-24.
Dumitru, M., Dyduch, J., Guse, R. Krasodomska, J. (2017). Corporate reporting practices in Poland and Romania-An ex-ante study to the new non-financial reporting European Directive. Accounting in Europe, 14(3), 279-30.
Ernst & Young. (2016). Value of sustainability reporting: a study by EY and Boston College Center for Corporate Citizenship. Recuperado el 31 de marzo de 2020 de http://globalsustain.org/files/ACM_BC_Corporate_Center.pdf
García-Biel, C. y Hernández Pajares J. (2019). Sustainability Reporting Factors on Web Pages and Mandatory Report for Peruvian Listed Companies. SSRN. Recuperado el 13 de setiembre de 2020 de https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3737238
Gallego-Álvarez, I., Belén, M., y Rodríguez, M. (2018). An analysis of the environmental information in international companies according to the new GRI standards. Journal of Cleaner Production. 182, 57-66.
Gray, R., Kouhy, R. and Lavers, S. (1995) Corporate social and environmental disclosure, Accounting, Auditing and Accountability Journal, 8(1), 44–77.
Gulenko, M. (2018). Mandatory CSR reporting—literature review and future developments in Germany. Sustainability Management Forum, 26, 3-17.
Hernández-Pajares J, Venegas, C., y Alvarado, L. (2016). Factores medioambientales de las empresas mineras peruanas. CAPIC REVIEW, 14(1), 29-37.
Hernández-Pajares, J. (2018). Influencia de la naturaleza internacional de empresas peruanas en su información de sostenibilidad. Revista de Comunicación 17(1). 74-92
Hernández Pajares, J. (2018b). Relación entre el desempeño financiero y el desempeño de sostenibilidad: evidencias de reportes del GRI en Perú. CAPIC REVIEW, 16, 1-14.
Husillos, J. (2007). Una aproximación desde la teoría de la legitimidad a la información medioambiental revelada por las empresas españolas cotizadas. Spanish Journal of Finance and Accounting, 36(133), 97-121.
Jackson, G., Bartosch, J., Avetisyan, E., Kinderman, D., y Knudsen, J. (2019). Mandatory non-financial disclosure and its influence on CSR: An international comparison. Journal of Business Ethics, 1-20.
Jenkins, H., y Yakovleva, N. (2006). Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure. Journal of cleaner production, 14(3-4), 271-284.
Kolk, Ans, Seb Walhain, y Susanne Van de Wateringen. (2001). Environmental reporting by the Fortune Global 250: eExploring the influence of nationality and sector. Business Strategy and the Environment, 10(1), 15-28.
Kouloukoui, D., Oliveira, Â. M., Da Silva, S.M., De Oliveira, M. M., De Jong, P., Kiperstok, A., y Andrade, E. (2018). Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies. Corporate Social Responsibility and Environmental Management, 26(4), 1-14.
Kuzey, C. y Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27-39.
Landrum, Nancy E., y Brian Ohsowski. (2018). Identifying worldviews on corporate sustainability: a content analysis of corporate sustainability reports. Business Strategy and the Environment, 27(1), 128-151.
Landrum, Nancy E. (2017). Stages of corporate sustainability: integrating the strong sustainability worldview. Organization & Environment, 1-27.
Larrinaga, C., F. Carrasco, C. Correa, F. Llena, and J. Moneva. (2002). Accountability and Accounting Regulation: The Case of the Spanish Environmental Disclosure Standard. European Accounting Review, 11(4), 723–740.
Lock, I., y Seele, P. (2016). The credibility of CSR reports in Europe. Evidence from a quantitative content analysis in 11 countries. Journal of Cleaner Production, 122, 186-200.
Loza, C. R. (2020). Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures. Sustainability, 12(3), 1135.
Marimon, F. Alonso-Almeida, M., Rodríguez, M., y Alejandro, K. (2012). The worldwide diffusion of the global reporting initiative: what is the point? Journal of Cleaner Production, 33, 132-144. Martínez-Ferrero, J., y García-Sánchez, I. M. (2017). Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports. International Business Review, 26(1), 102-118.
Matuszak, L., y Rozanska, E. (2017). CSR disclosure in Polish-listed companies in the light of Directive 2014/95/EU requirements: Empirical evidence. Sustainability, 9, 2304.
Matus, P. (2018). Buscando la adhesión de stakeholders: la responsabilidad y la eficacia como valores en las cartas de los CEO en las memorias de RSE en Chile. Anagramas-Rumbos y sentidos de la comunicación, 17(33), 29-49.
Moneva, J. M., Archel, P., y Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting Forum, 30(2),121-137.
Moneva J.M., Jara-Sarrúa L., Hernández-Pajares J. y Del Barco J. (2019). The disclosure of social issues in Latin American sustainability reports: an exploration of their disclosure in Argentina, Chile, and Peru. En Corporate Social Responsibility Disclosure and Assurance: A Growing Market. Cambridge Scholars Publishing, 135-174.
Navarrete, J., y Gallizo, J. L. (2019). Gobierno corporativo y su revelación a través del Reporte Integrado: Caso MASISA. CAPIC REVIEW, 17, 1-11.
Neu, D., Warsame, H. and Pedwell, K. (1998) Managing public impressions: environmental disclosures in annual reports, Accounting, Organizations and Society, 23(3), 265–282.
Orazalin, N., y Mahmood., M. (2019). Determinants of GRI-based sustainability reporting: evidence from an emerging economy. Journal of Accounting in Emerging Economies, 10 (1),140-164.
Ortas, E., y Moneva, J. M. (2011). Origins and development of sustainability reporting: Analysis of the Latin American context. Journal of Globalization, Competitiveness & Governability. 5(2), 16-37.
Escobar, B., y González, J. M. (2006). Corporate social responsibility at a multinational electricity corporation: A longitudinal case study. Social Responsibility Journal, 2(1), 69-87.
Rabasedas, M. (2018). Divulgación de información medioambiental: análisis exploratorio para las entidades cotizadas en Argentina. CAPIC REVIEW, 16, 1-16.
Reverte, C. (2008). Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms. Journal of Business Ethics, 88(2), 351-366.
Sepúlveda, Y. M., Valero, G. M., y Bonilla, M. J. (2018). Un análisis de los estudios acerca de las memorias de sostenibilidad en Latinoamérica. Contabilidad y Negocios, 13(26), 56-73.
Venturelli, A., Caputo, F., Cosma, S., Leopizzi, R., y Pizzi, S. (2017). Directive 2014/95/EU: Are Italian companies already compliant? Sustainability, 9(8), 1385.
Wirth, H., Kulczycka, J., Hausner, J., y Koński, M. (2016). Corporate Social Responsibility: Communication about social and environmental disclosure by large and small copper mining companies. Resources Policy, 49, 53-60.
