Template-Type: ReDIF-Article 1.0
Author-Name: Alvaro Carrillo Punina
Author-Workplace-Name: Universidad de las Fuerzas Armadas ESPE. Ecuador.
Author-Name: Sandra Galarza Torres
Author-Workplace-Name: Universidad de las Fuerzas Armadas ESPE. Ecuador.
Title: REPORTES DE SOSTENIBILIDAD DE ORGANIZACIONES SUDAMERICANAS
Abstract: Social responsibility is a widely analyzed topic, both in the field of business, as well as in the academic field. In this regard, 
several South American organizations periodically develop sustainability balances using different methodologies. However, 
it is necessary that these reports be published and be available on the web for information from the connected groups 
and the community in general. Therefore, this article reviews the sustainability reports published in the Global Reporting 
Initiative (GRI) by different organizations in Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, Paraguay, Peru, Uruguay, 
and Venezuela. Descriptive, comparative, and explanatory analysis is applied, and documentary review is used to support the 
importance of the publication of social responsibility reports. The sectors of each country with the highest percentage of 
publications are determined and correlations, between the number of sustainability reports and the Gross Domestic Product 
of each country, are established. It is identified that the countries with the highest number of organizations that report in GRI 
are Peru, Brazil, Colombia and Argentina and the countries with the highest number of published reports are Brazil, Colombia, 
Peru, Argentina, and Chile.
Classification-JEL: M14
Keywords:   GRI; South American organizations; GDP; sustainability reports; social responsibility.
Journal: Ciencias Administrativas
Pages: 1-14
Issue: 20
Number: 5
Year: 2022
Month: July-December
DOI: 10.24215/23143738e103
File-URL: https://revistas.unlp.edu.ar/CADM/article/view/12469
File-Format: Application/pdf
Handle: RePEc:lap:recadm:164