Informes de sostenibilidad de las organizaciones

Abstract

This document shows a state of the art of Social Responsibility Reports applying the qualitative approach and content analysis based on the sociological technique of Ryan y Russell (2003), where the question is answered, ¿Why do the organizations present Sustainability Reports in the GRI? When the analyzing the information, the contribution from the society in economic and environmental matters are proved, mainly, reinforcing sustainability by giving a polysemic and multifactorial character to the reports. Similarly, stakeholders are included as a transversal actor and great importance is given to the elements of communication of reports that displays operational work, accountability from the strategy and competitiveness oriented to the green economy that integrates a responsible humanistic vision in its environment. These sustainability reports are associated to the management reports because it generates value for the organization; considering thar they are subject to verification by GRI experts depending on the size of the organization, country, and sector. Among the main benefits detected for the organization in terms of management, optimization of management process and standardization are proved, allowing an impartial reading, contributing directly to decision-making articulated to the international public policies such as Sustainable Development Goals and the Global Compact