Indicadores de Sostenibilidad como Estrategia Empresarial para el Sector Azucarero: Estudio de Caso

Abstract

In recent decades, sustainable development has become a strategic pillar for organizations seeking to strengthen their competitiveness and address the environmental, social, and economic challenges of the global context. In this regard, the overall objective of this research is to design an interactive and dynamic tool for monitoring sustainability indicators through a detailed analysis of the performance of the implementation of the new accounting standards for sustainability, IFRS S1 and S2, optimizing the strategy of the Agropecuaria Uribe Toro company in the sugar sector in Colombia. To achieve this objective, the current state of the Uribe Toro agricultural company is first identified; second, the implementation of IFRS S1 and IFRS S2 sustainability standards is analyzed; third, a technological tool is structured using Power BI to monitor and update sustainability indicators for the integrated company. The methodology applied is mixed, using a descriptive and analytical case study; a documentary analysis of national and international regulations on sustainability and environmental accounting is applied, along with a SWOT diagnostic matrix and risk matrices; ESG indicator systems are used; and finally, dashboards are designed in Power BI. The findings demonstrate that the company is making progress in the economic and social dimensions, but still faces challenges in measuring and monitoring environmental and governance indicators. The proposed tool integrates the measurement of financial and non-financial information, thereby improving strategic decision-making and supporting compliance with regulatory requirements. It is concluded that the proposal is a viable and replicable instrument to aid in the sustainable management of agribusinesses.