Palavras-chave
responsabilidade social corporativa
governança corporativa
objetivos de desenvolvimento sustentável
Como Citar
Resumo
O objetivo deste artigo é avaliar a evolução nas divulgações dos relatórios corporativos na Colômbia. A amostra selecionada inclui 19 empresas pertencentes ao índice COLCAP entre 2013-2018, utilizando os relatórios corporativos como unidade de análise, agrupados em quatro categorias: Relatório Anual (RA), Relatório Combinado (RC), Relatório de Sustentabilidade (RS) e Relatório Integrado (RI). Os resultados obtidos são divididos em três grupos: na primeira parte, verificase que os relatórios integrados apresentam a maior quantidade de publicações, e as empresas com as maiores divulgações estão localizadas no setor industrial e de investimentos. Quanto ao comportamento das divulgações em questões ambientais, sociais, econômicas, de Governança Corporativa, obteve-se maior frequência de divulgações relacionadas à governança corporativa e questões sociais, seguidas de informações reveladas sobre questões ambientais e econômicas. Por fim, constatou-se o comprometimento com os objetivos do desenvolvimento sustentável que os objetivos relacionados ao trabalho decente e à educação de qualidade têm importante intervenção no conteúdo dos relatórios corporativos.
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