<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0121-5051</journal-id>
<journal-title><![CDATA[Innovar]]></journal-title>
<abbrev-journal-title><![CDATA[Innovar]]></abbrev-journal-title>
<issn>0121-5051</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ciencias Económicas. Universidad Nacional de Colombia.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-50512021000400087</article-id>
<article-id pub-id-type="doi">10.15446/innovar.v31n82.98418</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[De otro mundo y en otra lengua. Informes de sostenibilidad sin conflictos ambientales ni pueblos originarios]]></article-title>
<article-title xml:lang="en"><![CDATA[FROM ANOTHER WORLD AND SPEAKING ANOTHER LANGUAGE. SUSTAINABILITY REPORTS WITHOUT ENVIRONMENTAL CONFLICTS OR INDIGENOUS PEOPLES]]></article-title>
<article-title xml:lang="pt"><![CDATA[DE OUTRO MUNDO E EM OUTRA LÍNGUA. RELATÓRIOS DE SUSTENTABILIDADE SEM CONFLITOS AMBIENTAIS NEM POVOS ORIGINÁRIOS]]></article-title>
<article-title xml:lang="fr"><![CDATA[D'UN AUTRE MONDE ET DANS UNE AUTRE LANGUE. DES RAPPORTS DE DURABILITÉ SANS CONFLITS ENVIRONNEMENTAUX NI PEUPLES AUTOCHTONES]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sarmiento]]></surname>
<given-names><![CDATA[Héctor José]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Larrinaga]]></surname>
<given-names><![CDATA[Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Politécnico Colombiano Jaime Isaza Cadavid  ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Burgos Burgos  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<volume>31</volume>
<numero>82</numero>
<fpage>87</fpage>
<lpage>105</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-50512021000400087&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-50512021000400087&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-50512021000400087&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN: Desde una perspectiva conceptual latinoamericana, los informes de sostenibilidad vienen de otro mundo y hablan otra lengua. Para sustentarlo, este estudio pretende identificar prácticas invisibilizantes de la perspectiva indígena en los informes de sostenibilidad de reconocidas empresas extractivas, mediante el análisis de discurso y desarrollos del pensamiento crítico alternativo, aplicados a algunos conflictos ambientales que comprometen territorios y comunidades indígenas en Latinoamérica. Los informes, en tanto instrumento comunicacional de la contabilidad social y ambiental, son la principal fuente y se analizan desde las teorías (institucional, grupos de interés y legitimidad) que han soportado su enfoque y contenido. En contraste, la invisibilización y subalternación en los informes es examinada desde la visión crítica de las epistemologías del Sur y el pensamiento decolonial. Los hallazgos, contrastados con ONG, prensa alternativa y fuentes estatales, muestran negación de los conflictos, invisibilización de las contrapartes y su resistencia, reproducción de la lógica dominante y colonialismo intelectual. Se concluye que el ocultamiento de hechos y la invisibilización cuestionan la transparencia y credibilidad de la gestión empresarial, y que las teorías hegemónicas no son pertinentes para examinar los problemas socioambientales del Sur Global, por lo que deben acogerse enfoques alternativos para su estudio y comprensión. Finalmente, se propone profundizar el estudio de la problemática mediante técnicas de investigación-acción-participación y enfoques decoloniales que relieven las perspectivas silenciadas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT: From a Latin American conceptual perspective, sustainability reports come from another world and speak another language. To support this claim, this work seeks to identify practices that marginalize indigenous perspectives within the sustainability reports of recognized extractive companies. For that purpose, we will deploy the discourse analysis approach and some developments of alternative critical thinking, which will be applied to some environmental conflicts that compromise indigenous territories and communities in Latin America. The reports, understood as a communicational instrument of social and environmental accounting, are the main source of analysis of this study and will be examined from the supporting theories (institutional, stakeholder, and legitimacy) of their scope and content. In contrast, the invisibilization and subalternation in these reports will be examined from a critical vision of the epistemologies of the South and decolonial thought. Findings, which were contrasted with information from NGOS, alternative press means, and official sources, show a denial of conflicts, the invisibilization of the counterparts and their resistance, the reproduction of the dominant logic, and intellectual colonialism. It is concluded that the concealment and marginalization of facts question the transparency and credibility of businesses, and that hegemonic theories are not relevant to examine the socio-environmental issues occurring in the Global South. Therefore, alternative approaches must be embraced for an adequate study and understanding. To conclude, we propose to broaden the study of this phenomenon through research-action-participation techniques and decolonial approaches that open the debate from the perspective of the silent voices.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO: A partir de uma perspectiva conceitual latino-americana, os relatórios de sustentabilidade vêm de outro mundo e falam outra língua. Para sustentálo, neste estudo, pretendese identificar práticas invisibilizantes da perspectiva indígena nos relatórios de sustentabilidade de reconhecidas empresas extrativistas, mediante a análise de discurso e o desenvolvimento do pensamento crítico alternativo, aplicados a alguns conflitos ambientais que comprometem territórios e comunidades indígenas na América Latina. Os relatórios, enquanto instrumento comunicacional da contabilidade social e ambiental, são a principal fonte e são analisados com base nas teorias (institucional, grupos de interesse e legitimidade) que justificam sua abordagem e conteúdo. Por sua vez, a invisibilização e a subalternação nos relatórios é examinada sob a visão crítica das epistemologias do Sul e o pensamento decolonial. Os achados, comparados com organizações não governamentais, imprensa alternativa e fontes estatais, mostram negação dos conflitos, invisi-bilização das contrapartes e sua resistência, reprodução da lógica dominante e do colonialismo intelectual. Concluise que ocultar fatos e invisibilizálos levam ao questionamento da transparência e da credibilidade da gestão empresarial e que as teorias hegemônicas não são pertinentes para analisar os problemas socio-ambientais do Sul Global, portanto devese recorrer a abordagens alternativas para seu estudo e compreensão. Finalmente, é proposto aprofundar o estudo da problemática mediante técnicas de pesquisa-ação -participação e abordagens decoloniais que considerem as perspectivas silenciadas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[RÉSUMÉ: D'un point de vue conceptuel latino-américain, les rapports de développement durable viennent d'un autre monde et parlent une autre langue. Pour soutenir cela, cette étude vise à identifier les pratiques invisibilisantes de la perspective indigène dans les rapports de durabilité des entreprises extractives reconnues, à travers l'analyse du discours et les développements de la pensée critique alternative, appliquée à certains conflits environnementaux qui compromettent les territoires et communautés indigènes en Amérique latine. Les rapports, en tant qu'instrument de communication de la comptabilité sociale et environnementale, sont la source principale et s'analysent à partir des théories (institutionnelles, groupes d'intérêt et légitimité) qui ont soutenu leur approche et leur contenu. En revanche, l'invisibilisation et la subalternation dans les rapports sont examinées à partir de la vision critique des épistémologies du Sud et de la pensée décoloniale. Les constats, contrastés avec les ONG, la presse alternative et les sources étatiques, montrent le déni des conflits, l'invisibilisation des contreparties et leur résistance, la reproduction de la logique dominante et du colonialisme intellectuel. On conclut que la dissimulation des faits et l'invisibilisation remettent en question la transparence et la crédibilité de la gestion des entreprises, et que les théories hégémoniques ne sont pas pertinentes pour examiner les problèmes socio-environnementaux des pays du Sud, donc il faut adopter des approches alternatives pour leur étude et leur compréhension. Enfin, on propose d'approfondir l'étude de la problématique à travers des techniques de recherche-action-participation et des approches décoloniales qui mettent en lumière les perspectives réduites au silence.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[conflictos ambientales]]></kwd>
<kwd lng="es"><![CDATA[contabilidad ambiental]]></kwd>
<kwd lng="es"><![CDATA[contabilidad crítica]]></kwd>
<kwd lng="es"><![CDATA[informes de sostenibilidad]]></kwd>
<kwd lng="es"><![CDATA[pueblos indígenas]]></kwd>
<kwd lng="en"><![CDATA[Environmental conflicts]]></kwd>
<kwd lng="en"><![CDATA[environmental accounting]]></kwd>
<kwd lng="en"><![CDATA[critical accounting]]></kwd>
<kwd lng="en"><![CDATA[sustainability reports]]></kwd>
<kwd lng="en"><![CDATA[indigenous peoples]]></kwd>
<kwd lng="pt"><![CDATA[conflitos ambientais]]></kwd>
<kwd lng="pt"><![CDATA[contabilidade ambiental]]></kwd>
<kwd lng="pt"><![CDATA[contabilidade crítica]]></kwd>
<kwd lng="pt"><![CDATA[relatórios de sustentabi-lidade]]></kwd>
<kwd lng="pt"><![CDATA[povos indígenas]]></kwd>
<kwd lng="fr"><![CDATA[conflits environnementaux]]></kwd>
<kwd lng="fr"><![CDATA[comptabilité environnementale]]></kwd>
<kwd lng="fr"><![CDATA[comptabilité critique]]></kwd>
<kwd lng="fr"><![CDATA[rapports de durabilité]]></kwd>
<kwd lng="fr"><![CDATA[peuples indigènes]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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