Abstract

ALVAREZ DUQUE, Mayren Dahiana; MONSALVE FRANCO, Laura Cristina  and  CORREA MEJIA, Diego Andrés. Characterization of the Sustainable Development Goals Prioritized by Latin American Companies. rev.univ.empresa [online]. 2022, vol.24, n.43, pp.1-.  Epub Nov 25, 2023. ISSN 0124-4639.  https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.12143.

The Sustainable Development Goals (SDGS) were implemented as a global sustainability goal by the United Nations General Assembly. Their purpose is to achieve human well-being through protecting the environment, equality, poverty reduction, education, and the design of cities and towns. This article aims to characterize the disclosure practices of these objectives in Latin America. For this purpose, a content analysis model of corporate reports was presented in 77 companies from the Latin American Integral Market (MILA) countries for 2019 and 2020. As a result, we obtained many companies mentioning the SDGS most related to their economic activity, but how they are executed is not evident; that is, they do not indicate activities or indicators related to the effective contribution to this 2030 Agenda. This article is intended to delve into the incursion of the SDGS in companies from different markets since being a relatively new and voluntary topic implies many challenges for organizations, governments, and academia.

Keywords : Sustainable Development Goals; corporate reports; Agenda 2030; Latin American Integral Market.

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