Biblioteca Digital de VanguardiaSustainability of the agricultural sector from the perspective of the Global Reporting Initiative (GRI).
Despite the importance of the agricultural sector to provide essential nutrients, its production requires a review due to its environmental impact, its effects on biodiversity and on climate change. Some companies refer to the Global Reporting Initiative (GRI) Sustainability Reporting Guide (MS) to...
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| Formato: | Revistas |
| Lenguaje: | Español |
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Universidad de Cartagena
2020
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| Acceso en línea: | https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/2688 |
| _version_ | 1782340338059313152 |
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| author | Rojas Gómez, July Carolina Niño Galeano, Claudia Lucia Solano Bejarano, Sergio David |
| author_facet | Rojas Gómez, July Carolina Niño Galeano, Claudia Lucia Solano Bejarano, Sergio David |
| author_sort | Rojas Gómez, July Carolina |
| collection | Revista |
| description | Despite the importance of the agricultural sector to provide essential nutrients, its production requires a review due to its environmental impact, its effects on biodiversity and on climate change. Some companies refer to the Global Reporting Initiative (GRI) Sustainability Reporting Guide (MS) to fulfill their responsibility for economic, social and environmental performance. This article analyzes the 168 companies in the agricultural sector that provided Sustainability Reports in the GRI database (DBGRI) between 2004 and 2017. Statistical analysis was used to observe relationships between the study variables. The results allow analyzing the world agricultural sector disaggregated by region. At the firm level, factors such as size, geographic location and type of company are considered; and finally, the MS characteristics of the companies in terms of the type of report, level of compliance, aspects of assurance, level of compliance, among others. It is concluded that the agricultural sector has increased the number of GRI reports. However, the lack of commitment of the vast majority of companies in the sector that report GRI is notable, as it is evident that they are not complying with the principle of reliability of their reports through external assurance. The role of stakeholders and the degree of commitment to corporate sustainability are elements that must be taken into account in future research. |
| format | Revistas |
| id | oai:revistas.unicartagena.edu.co:article-2688 |
| institution | Revista Panorama Económico |
| language | Español |
| publishDate | 2020 |
| publisher | Universidad de Cartagena |
| record_format | ojs |
| spelling | oai:revistas.unicartagena.edu.co:article-26882021-10-25T17:33:27Z Sustainability of the agricultural sector from the perspective of the Global Reporting Initiative (GRI). Sostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI). Rojas Gómez, July Carolina Niño Galeano, Claudia Lucia Solano Bejarano, Sergio David Agriculture GRI Sustainability Global reporting initiative Agricultura GRI Informes de sostenibilidad Iniciativa de reporte global Despite the importance of the agricultural sector to provide essential nutrients, its production requires a review due to its environmental impact, its effects on biodiversity and on climate change. Some companies refer to the Global Reporting Initiative (GRI) Sustainability Reporting Guide (MS) to fulfill their responsibility for economic, social and environmental performance. This article analyzes the 168 companies in the agricultural sector that provided Sustainability Reports in the GRI database (DBGRI) between 2004 and 2017. Statistical analysis was used to observe relationships between the study variables. The results allow analyzing the world agricultural sector disaggregated by region. At the firm level, factors such as size, geographic location and type of company are considered; and finally, the MS characteristics of the companies in terms of the type of report, level of compliance, aspects of assurance, level of compliance, among others. It is concluded that the agricultural sector has increased the number of GRI reports. However, the lack of commitment of the vast majority of companies in the sector that report GRI is notable, as it is evident that they are not complying with the principle of reliability of their reports through external assurance. The role of stakeholders and the degree of commitment to corporate sustainability are elements that must be taken into account in future research. A pesar de la importancia del sector agrícola para proveer nutrientes esenciales, la producción de los mismos requiere una revisión debido a su impacto ambiental, sus efectos en la biodiversidad y sus efectos en el cambio climático. Algunas compañías hacen referencia a la guía de Informes de Sostenibilidad (MS) de la Global Reporting Initiative (GRI) para cumplir con su responsabilidad en cuanto al desempeño económico, social y ambiental. El presente documento analiza las 168 compañías del sector agrícola que proporcionan Informes de Sostenibilidad en la base de datos GRI (DBGRI) entre 2004 y 2017. Se emplearon análisis estadísticos para observar relaciones entre las variables de estudio. Los resultados permiten analizar el sector agrícola mundial desagregado por regiones. A nivel de firma, se consideran factores como el tamaño, ubicación geográfica y tipo de compañía; y finalmente, las características MS de las compañías en términos del tipo de informe, nivel de cumplimiento, aspectos de aseguramiento, nivel de conformidad, entre otros. Se concluye que el sector agrícola ha aumentado la cantidad de reportes GRI. Sin embargo, es notoria la falta de compromiso de la gran mayoría de compañías del sector que reportan GRI, al evidenciarse que no están cumpliendo con el principio de fiabilidad de sus reportes a través del aseguramiento externo. El rol de los stakeholders y el grado de compromiso con la sostenibilidad corporativa, son elementos a que deben tenerse en cuenta en futuras investigaciones. 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| spellingShingle | Rojas Gómez, July Carolina Niño Galeano, Claudia Lucia Solano Bejarano, Sergio David Sustainability of the agricultural sector from the perspective of the Global Reporting Initiative (GRI). |
| title | Sustainability of the agricultural sector from the perspective of the Global Reporting Initiative (GRI). |
| title_full | Sustainability of the agricultural sector from the perspective of the Global Reporting Initiative (GRI). |
| title_fullStr | Sustainability of the agricultural sector from the perspective of the Global Reporting Initiative (GRI). |
| title_full_unstemmed | Sustainability of the agricultural sector from the perspective of the Global Reporting Initiative (GRI). |
| title_short | Sustainability of the agricultural sector from the perspective of the Global Reporting Initiative (GRI). |
| title_sort | sustainability of the agricultural sector from the perspective of the global reporting initiative (gri). |
| url | https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/2688 |