Nivel de divulgación social de las empresas brasileñas sobre los objetivos de desarrollo sostenible de la Organización de las Naciones Unidas (ONU): Un estudio de la difusión del objetivo de igualdad de género
DOI:
https://doi.org/10.19094/contextus.2021.62547Palabras clave:
asseguramiento, divulgación social, igualdad de género, metas de desarrollo sostenible, responsabilidad social empresarialResumen
Este artículo tenía como objetivo verificar si las empresas que elaboraron sus informes observando el estándar Global Reporting Initiative (GRI) y que fueron sometidos a auditoría, así como si las empresas que forman parte del portafolio del Corporate Sustainability Index (ISE) adoptan una mayor divulgación. de la igualdad de género. La investigación se basó en el análisis de 61 informes de sostenibilidad publicados en 2019, en el estándar GRI. A partir de la adopción de un método cuantitativo, los resultados del estudio demuestran que las empresas brasileñas tienen un nivel promedio de 51,9% de divulgación de los lineamientos GRI relacionados con el ODS5. Se encontró que el aseguramiento de los informes incide positivamente en la divulgación del ODS5.
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