Caracterización de los Objetivos de Desarrollo Sostenible priorizados por las compañías latinoamericanas

Abstract

Los Objetivos de Desarrollo Sostenible (ODS) implementados como una meta de sostenibilidad a nivel global por la Asamblea General de las Naciones Unidas plantean como propósito alcanzar el bienestar humano a través de la protección del medio ambiente, la igualdad, la reducción de la pobreza, la educación y el diseño de ciudades y pueblos. Con este artículo se pretende caracterizar las prácticas de revelación de dichos objetivos en Latinoamérica. Para este propósito se desarrolló un modelo de análisis de contenido de los reportes corporativos en 77 empresas de los países pertenecientes al Mercado Integral Latinoamericano para los períodos 2019 y 2020, obteniendo como resultado que una gran cantidad de empresas menciona los ODS más relacionados con su actividad económica, pero no evidencian la forma cómo los ejecutan, es decir, no señalan actividades ni indicadores que hagan relación al efectivo aportea esta Agenda 2030. A través de este texto se pretende profundizar acerca de la incursión de los ODS en las empresas de diferentes mercados, ya que al tratarse de un tema relativamente novedoso y voluntario implica muchos retos no solo por parte de las organizaciones, sino para los gobiernos y la academia.

Contribution of Argentinian B Corporations to Sustainable Development Goals: Empirical Analysis Based on Their Practices and Solutions to Socioenvironmental Problems

“…These findings provide theoretical contributions and have practical implications. From a theoretical perspective, this study contributes to the knowledge about a novel and incipient phenomenon, the B Corp movement, responding to the call of various authors to further research this topic [17] and especially about the way in which B Corporations contribute to SDGs [2]. In this regard, the present study expands the limited research on this topic [14,27], revealing the concrete contributions of B Corporations to SDGs through their practices by providing solutions to environmental and social problems.…”

“…A study by Nicoló et al [22] showed that many of the world's leading companies that adopt integrated reporting address issues related to SDGs in such reports. Similarly, companies from countries of the Latin American Integrated Market mention SDGs in their integrated, combined, and sustainability reports [17]. Izzo et al [20] demonstrated that Italian companies mainly disclose SDGs in sustainability reports and non-financial statements.…”

“…However, current knowledge on how companies support the achievement of SDGs remains limited, and studies focused on B Corporations are even more scarce. Thus, despite the increasing number of studies analyzing the link of companies to SDGs, most of them examine the information about and commitment to SDGs that companies declare [17][18][19][20][21][22][23][24]. Few studies go beyond the mission statements of companies to focus on their practices and actions and to analyze, based on them, their links and contributions to SDGs [9,25,26].…”

The critical role of corporate governance in sustainable development goals prioritisation: A 5 P s-based analysis for emerging economies

“…In the private sector in Latin America, the prioritisation of the SDGs is entirely voluntary. Thus, in many cases, small and medium-sized enterprises (SMEs) do not directly engage with the 2030 Agenda, and larger companies are the primary actors in this respect [ 32 ]. When these organisations prioritise the SDGs they wish to align with, this provides a structure for their business strategies, facilitating a clearer overview of resource allocation in the context of sustainability [ 33 ].…”