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El Reporte Integrado en Colombia: una evaluación de la situación y los factores que impulsan su implementación en el período 2013-2018

dc.rights.licenseAtribución-NoComercial-CompartirIgual 4.0 Internacional
dc.contributor.advisorGómez-Villegas, Mauricio
dc.contributor.authorCabrera Narvaez, Andres
dc.coverage.temporal2013-2018
dc.date.accessioned2021-09-07T04:29:41Z
dc.date.available2021-09-07T04:29:41Z
dc.date.issued2021-09-06
dc.identifier.urihttps://repositorio.unal.edu.co/handle/unal/80110
dc.description.abstractEsta tesis evalúa la institucionalización del reporte integrado en el contexto colombiano. Dentro, se examina el proceso de implementación de este tipo de información corporativa, los actores clave del proceso y la divulgación del reporte por parte de las empresas colombianas que así lo declaran en la base de datos de GRI en el período 2013-2018. Como pregunta de investigación se planteó: ¿cuál es la situación y los factores que impulsan la implementación del Reporte Integrado en Colombia? Así, esta tesis asume el caso de la institucionalización del RI en Colombia, tomando como unidades de análisis las empresas colombianas que divulgan este informe en el período 2013-2018. Desde una perspectiva crítica-interpretativa se acuden a los referentes socio-institucionales para dar cuenta de dicho proceso de institucionalización, así como de los intereses declarados por las empresas para su divulgación. Asimismo, se realiza un análisis de contenido con el propósito de caracterizar el proceso de divulgación del RI en las empresas colombianas seleccionadas, identificando su evolución (empresas, número de informes y años) y el grado implementación. La información analizada se constituyó de 34 informes de 10 empresas que declaran divulgar reportes integrados, así como del resultado de la aplicación de entrevistas semiestructuradas a preparadores del reporte en las empresas, entidades de regulación, firmas de auditoría y consultoría y a algunos especialistas académicos. Del análisis efectuado se colige que el reporte integrado no se encuentra plenamente institucionalizado en nuestro contexto y su implementación está aún en ciernes. Por ello, el cumplimiento de los conceptos fundamentales, las directrices y los contenidos del marco RI es insuficiente y lo que se prioriza es el cumplimiento de GRI. Por tanto, los informes divulgados por las empresas son informes de sostenibilidad con menciones del marco RI como referentes para su producción. Finalmente, el enfoque y los intereses declarados en los informes dan cuenta de la necesidad de maximización de valor y de legitimación que persiguen las empresas para atraer inversores, presentarse como innovadoras y evitar riesgos reputacionales que pongan en peligro la sostenibilidad financiera de las empresas. (Texto tomado de la fuente)
dc.description.abstractThis thesis evaluates the institutionalization of integrated reporting (IR) in the Colombian context. Here, the implementation process of this type of corporate reporting, the key actors in the process, and the report disclosures by the Colombian companies that declare in the GRI database in 2013-2018 are examined. The research questions are: What are the situation and the factors driving Integrated Reporting in Colombia? Thus, this thesis assumes the case of the institutionalization of IR in Colombia, taking as units of analysis the Colombian companies that disclose this report in the period 2013-2018. From a critical-interpretative perspective, socio-institutional referents are used to account for this institutionalization process and the companies' interests for their disclosure. Likewise, content analysis is conducted to characterize the IR disclosure process in the selected Colombian companies in order to identify its evolution (companies, number of reports, and years), and the degree of implementation. The work relies on 34 reports from 10 companies and the result of semi-structured interviews with preparers of the report in the companies, regulatory entities, auditing, consulting firms, and some academic specialists. The analysis shows that integrated reporting is not fully institutionalized in our context, and its implementation is still in its embryonic stages. Therefore, compliance with the fundamental concepts, guidelines, and contents of the IR framework is insufficient, and what is prioritized is compliance with GRI. Hence, the companies' reports are sustainability reports with mentions of the IR framework as references for their preparation. Finally, the approach and interests declared in the reports reflect the need for value maximization and legitimacy pursued by companies. To attract investors, the above depict themselves as innovators and avoid reputational risks that could undermine companies' financial sustainability.
dc.description.abstractEsta tese avalia a institucionalização de relatórios integrados no contexto colombiano. No interior, examina o processo de implementação deste tipo de relatório corporativo, os atores-chave no processo e a divulgação do relatório pelas empresas colombianas que o declaram no banco de dados GRI no período de 2013-2018. A questão da pesquisa é: qual é a situação e os fatores que impulsionam a implementação do Relatório Integrado na Colômbia? Assim, esta tese assume o caso da institucionalização de RI na Colômbia, tomando como unidades de análise as empresas colombianas que divulgam este relatório no período de 2013 a 2018. De uma perspectiva crítico-interpretativa, os referentes sócio-institucionais são utilizados para dar conta deste processo de institucionalização, bem como dos interesses declarados pelas empresas para sua divulgação. Da mesma forma, é realizada uma análise de conteúdo para caracterizar o processo de divulgação de RI nas empresas colombianas selecionadas, identificando sua evolução (empresas, número de relatórios e anos) e o grau de implementação. As informações analisadas consistiram em 34 relatórios de 10 empresas que declaram divulgar relatórios integrados, bem como o resultado da aplicação de entrevistas semi-estruturadas com preparadores do relatório nas empresas, entidades reguladoras, empresas de auditoria e consultoria e alguns especialistas acadêmicos. A análise mostra que os relatórios integrados não estão totalmente institucionalizados em nosso contexto e sua implementação ainda está em seus primórdios. Portanto, o cumprimento dos conceitos, diretrizes e conteúdos fundamentais da estrutura de RI é insuficiente e o que é priorizado é o cumprimento do GRI. Portanto, os relatórios divulgados pelas empresas são relatórios de sustentabilidade com menções à estrutura de RI como referências para sua produção. Finalmente, a abordagem e os interesses declarados nos relatórios refletem a necessidade de maximização de valor e legitimação perseguida pelas empresas para atrair investidores, apresentar-se como inovadores e evitar riscos de reputação que comprometam a sustentabilidade financeira das empresas.
dc.format.extentxv, 202 páginas
dc.format.mimetypeapplication/pdf
dc.language.isospa
dc.publisherUniversidad Nacional de Colombia
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/4.0/
dc.subject.ddcContabilidad
dc.subject.ddc300 - Ciencias sociales
dc.titleEl Reporte Integrado en Colombia: una evaluación de la situación y los factores que impulsan su implementación en el período 2013-2018
dc.typeTrabajo de grado - Maestría
dc.type.driverinfo:eu-repo/semantics/masterThesis
dc.type.versioninfo:eu-repo/semantics/acceptedVersion
dc.publisher.programBogotá - Ciencias Económicas - Maestría en Contabilidad y Finanzas
dc.contributor.researchgroupContabilidad, Organizaciones y Medioambiente
dc.coverage.countryColombia
dc.description.degreelevelMaestría
dc.description.degreenameMagíster en Contabilidad y Finanzas
dc.description.methodsEstudio de caso, Análisis de contenido.
dc.description.researchareaContabilidad, responsabilidad social y empresa
dc.identifier.instnameUniversidad Nacional de Colombia
dc.identifier.reponameRepositorio Institucional Universidad Nacional de Colombia
dc.identifier.repourlhttps://repositorio.unal.edu.co/
dc.publisher.departmentEscuela de Administración y Contaduría Pública
dc.publisher.facultyFacultad de Ciencias Económicas
dc.publisher.placeBogotá, Colombia
dc.publisher.branchUniversidad Nacional de Colombia - Sede Bogotá
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dc.rights.accessrightsinfo:eu-repo/semantics/openAccess
dc.subject.lembManagerial economics
dc.subject.lembEconomía gerencial
dc.subject.lembResponsabilidad social de los negocios
dc.subject.lembSocial responsability of business
dc.subject.lembPolítica económica
dc.subject.lembEconomic policy
dc.subject.proposalReporte integrado
dc.subject.proposalPrograma institucional
dc.subject.proposalDivulgación de información social y ambiental
dc.subject.proposalLegitimidad
dc.subject.proposalMaximización del valor
dc.subject.proposalIntegrated reporting
dc.subject.proposalInstitutional program
dc.subject.proposalSocial and environmental disclosure
dc.subject.proposalLegitimacy
dc.subject.proposalValue maximization
dc.subject.proposalRelatório integrado
dc.subject.proposalPrograma institucional
dc.subject.proposalDivulgação social e ambiental
dc.subject.proposalLegitimidade
dc.subject.proposalMaximização de valor
dc.title.translatedIntegrated Reporting in Colombia: an assessment of the situation and the factors driving its implementation in the 2013-2018 period
dc.title.translatedRelatórios Integrados na Colômbia: uma avaliação da situação e dos motores da sua implementação em 2013-2018
dc.type.coarhttp://purl.org/coar/resource_type/c_bdcc
dc.type.coarversionhttp://purl.org/coar/version/c_ab4af688f83e57aa
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dc.type.redcolhttp://purl.org/redcol/resource_type/TM
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dcterms.audience.professionaldevelopmentInvestigadores


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