Análisis de la materialidad de los reportes integrados emitidos por Ecopetrol, ISA y GEB en el periodo 2013-2024

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dc.contributor.advisorGómez Villegas , Mauricio
dc.contributor.authorSalcedo Guzmán, Angélica Katerin
dc.coverage.temporal2013-2024
dc.date.accessioned2026-02-18T18:52:34Z
dc.date.available2026-02-18T18:52:34Z
dc.date.issued2025
dc.descriptionilustraciones a color, diagramas, tablasspa
dc.description.abstractEsta tesis analiza el proceso de definición de la materialidad en los reportes integrados de Ecopetrol, ISA y GEB en el periodo 2013-2024, desde la perspectiva de los stakeholders. El estudio aborda tanto los referentes teóricos y normativos sobre la información no financiera, como la caracterización de este tipo de divulgación en el sector público minero-energético colombiano, con el fin de examinar cómo los reportes incorporan las necesidades de los grupos de interés. La pregunta de investigación planteada fue ¿Cómo es el proceso de definición de la materialidad de los reportes integrados emitidos por Ecopetrol, ISA y GEB en el periodo 2013-2024 desde la perspectiva de los stakeholders? La investigación se desarrolló desde un enfoque metodológico cualitativo con un posicionamiento interpretativo mediante el análisis de contenido de 33 reportes integrados y 12 entrevistas semiestructuradas realizadas actores pertenecientes a comunidades, trabajadores, inversionistas y el Estado. La información fue analizada a través de un proceso de codificación en NVivo, estructurado en cinco categorías de análisis derivadas del proceso de definición de la materialidad y fundamentadas en el marco teórico de la investigación, basado en la teoría de los stakeholders y la teoría de la legitimidad. Los resultados evidencian brechas entre la información divulgada en los reportes integrados y las necesidades de los grupos de interés, lo que refleja la existencia de prácticas de legitimación simbólica orientadas a mantener la aceptación social y cumplir con estándares internacionales, más que a garantizar la participación de sus grupos de interés en la definición de materialidad. (Texto tomado de la fuente)spa
dc.description.abstractThis thesis analyzes the materiality definition process for the integrated reports issued by Ecopetrol, ISA, and GEB from 2013 to 2024, from a stakeholder perspective. The study addresses both theoretical and regulatory frameworks for non-financial information and the characterization of this type of disclosure in the Colombian mining and energy public sector. This study examines how these reports incorporate the needs of stakeholders. The research question posed was: What is the materiality definition process for the integrated reports issued by Ecopetrol, ISA, and GEB from 2013 to 2024 from a stakeholder perspective? The research was conducted using a qualitative methodological approach with an interpretive perspective through content analysis of 33 integrated reports and 12 semi-structured interviews conducted with stakeholders from communities, workers, investors, and the State. The information was analyzed through a coding process in NVivo, structured into five analytical categories derived from the materiality definition process and grounded in the research's theoretical framework, based on stakeholder theory and legitimacy theory. The results reveal gaps between the information disclosed in the integrated reports and the needs of stakeholders, reflecting the existence of symbolic legitimation practices aimed at maintaining social acceptance and complying with international standards, rather than ensuring stakeholder participation in defining materiality.eng
dc.description.degreelevelMaestría
dc.description.degreenameMagíster en contabilidad y Finanzas
dc.description.researchareaContabilidad
dc.format.extentxv, 341 páginas
dc.format.mimetypeapplication/pdf
dc.identifier.instnameUniversidad Nacional de Colombiaspa
dc.identifier.reponameRepositorio Institucional Universidad Nacional de Colombiaspa
dc.identifier.repourlhttps://repositorio.unal.edu.co/spa
dc.identifier.urihttps://repositorio.unal.edu.co/handle/unal/89595
dc.language.isospa
dc.publisherUniversidad Nacional de Colombia
dc.publisher.branchUniversidad Nacional de Colombia - Sede Bogotá
dc.publisher.facultyFacultad de Ciencias Económicas
dc.publisher.placeBogotá, Colombia
dc.publisher.programBogotá - Ciencias Económicas - Maestría en Contabilidad y Finanzas
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dc.rights.accessrightsinfo:eu-repo/semantics/openAccess
dc.rights.licenseAtribución-NoComercial-SinDerivadas 4.0 Internacional
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subject.ddc650 - Gerencia y servicios auxiliares::657 - Contabilidad
dc.subject.proposalMaterialidadspa
dc.subject.proposalReportes integradosspa
dc.subject.proposalStakeholdersspa
dc.subject.proposalSector minero-energéticospa
dc.subject.proposalSector públicospa
dc.subject.proposalMaterialityspa
dc.subject.proposalIntegrated reportseng
dc.subject.proposalStakeholderseng
dc.subject.proposalMining and energy sectoreng
dc.subject.proposalPublic sectoreng
dc.subject.proposalStakeholderseng
dc.subject.unescoIndustria energéticaspa
dc.subject.unescoPower industryeng
dc.subject.unescoAnálisis cualitativospa
dc.subject.unescoQualitative analysiseng
dc.subject.wikidataestados financierosspa
dc.subject.wikidatafinancial statementeng
dc.titleAnálisis de la materialidad de los reportes integrados emitidos por Ecopetrol, ISA y GEB en el periodo 2013-2024spa
dc.title.translatedMateriality analysis of integrated reports issued by Ecopetrol, ISA and GEB from 2013 to 2024eng
dc.typeTrabajo de grado - Maestría
dc.type.coarhttp://purl.org/coar/resource_type/c_bdcc
dc.type.coarversionhttp://purl.org/coar/version/c_ab4af688f83e57aa
dc.type.contentText
dc.type.driverinfo:eu-repo/semantics/masterThesis
dc.type.redcolhttp://purl.org/redcol/resource_type/TM
dc.type.versioninfo:eu-repo/semantics/acceptedVersion
dcterms.audience.professionaldevelopmentInvestigadores
oaire.accessrightshttp://purl.org/coar/access_right/c_abf2

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