<?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>1794-4449</journal-id>
<journal-title><![CDATA[Revista Lasallista de Investigación]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Lasallista Investig.]]></abbrev-journal-title>
<issn>1794-4449</issn>
<publisher>
<publisher-name><![CDATA[Corporación Universitaria Lasallista]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1794-44492021000100134</article-id>
<article-id pub-id-type="doi">10.22507/rli.v18n1a9</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Divulgación de Responsabilidad Social Empresarial en América Latina: Evidencias en el uso de la Directriz GRI]]></article-title>
<article-title xml:lang="en"><![CDATA[Disclosure of Corporate Social Responsibility in Latin America: Evidence in the use of the GRI Guideline Abstract]]></article-title>
<article-title xml:lang="pt"><![CDATA[Divulgação da Responsabilidade Social Corporativa na América Latina: Evidências no uso da Diretriz GRI]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castillo-Muñoz]]></surname>
<given-names><![CDATA[Carlos Arbey]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ripoll-Felieu]]></surname>
<given-names><![CDATA[Vicente]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Urquirdi]]></surname>
<given-names><![CDATA[Ana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Nariño  ]]></institution>
<addr-line><![CDATA[San Juan de Pasto ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Valencia Departamento de Contabilidad ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>España</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Valencia Departamento de Contabilidad ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>España</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<volume>18</volume>
<numero>1</numero>
<fpage>134</fpage>
<lpage>157</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1794-44492021000100134&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1794-44492021000100134&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1794-44492021000100134&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Introducción. Las organizaciones de América Latina, han aumentado notablemente la divulgación de información sobre Responsabilidad Social Empresarial (RSE).  Objetivo. Responder a la pregunta: ¿Cuál ha sido la evolución en la divulgación de la RSE en América Latina?  Materiales y métodos. La divulgación voluntaria de memorias bajo las directrices de la Global Reporting Initiative (GRI) durante el período 2006-2015, es el marco a través del cual se presenta una visión sobre el avance alcanzado en la divulgación de información sobre RSE en América Latina. El análisis de los datos se realiza mediante una metodología descriptiva, las tendencias se identifican en el informe, se compara la propiedad, el tamaño y los sectores productivos.  Resultados. Durante el período de estudio, se presenta un crecimiento promedio en la divulgación de memorias del 35 % anual y se percibe una concentración en los sectores financiero, energético y alimentario.  Conclusiones. El incremento mostrado en la divulgación de memorias de sostenibilidad, confirma que las organizaciones responden a la incorporación de la RSE como parte de las políticas de gestión, las grandes empresas y los tres sectores señalados participan en mayor número. Pese a ello, la adopción del estándar GRI como modelo de reporte es heterogénea entre los diferentes países, lo cual sugiere la existencia de diferencias en el desarrollo de la responsabilidad social de las organizaciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  Introduction. Organizations in Latin America have notably increased the dissemination of information on Corporate Social Responsibility (CSR).  Objectives. Answer the question: What has been the evolution in the dissemination of CSR in Latin America?  Materials and methods. The voluntary disclosure of reports under the guidelines of the Global Reporting Initiative (GRI) during the period 2006-2015, is the framework through which a vision is presented on the progress achieved in the disclosure of information on CSR in Latin America. Data analysis is carried out using a descriptive methodology, trends are identified in the report, ownership, size and productive sectors are compared.  Results. During the study period, there is an average growth in the disclosure of reports of 35% per year and a concentration is perceived in the financial, energy and food sectors.  Conclusion. The increase shown in the dissemination of sustainability reports confirms that organizations respond to the incorporation of CSR as part of management policies, large companies and the three sectors mentioned participate in greater numbers. Despite this, the adoption of the GRI standard as a reporting model is heterogeneous among the different countries, which suggests the existence of differences in the development of the social responsibility of organizations.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  Introdução. As organizações da América Latina aumentaram notavelmente a divulgação de informações sobre Responsabilidade Social Corporativa (RSC).  Objetivos. Responda a pergunta: ¿Qual tem sido a evolução da disseminação da RSE na América Latina?  Materiais e métodos. A divulgação voluntária de relatórios, segundo as diretrizes da Global Reporting Initiative (GRI), durante o período 2006-2015, é o arcabouço por meio do qual se apresenta uma visão sobre os avanços alcançados na divulgação de informações sobre RSE na América Latina. A análise dos dados é realizada por meio de uma metodologia descritiva, as tendências são identificadas no relatório, a propriedade, o porte e os setores produtivos são comparados.  Resultados. No período do estudo, verifica-se um crescimento médio na divulgação de relatórios de 35% ao ano e percebe-se uma concentração nos setores financeiro, de energia e de alimentação.  Conclusões. O aumento verificado na divulgação de relatórios de sustentabilidade confirma que as organizações respondem à incorporação da RSE como parte das políticas de gestão, as grandes empresas e os três setores mencionados participam em maior número. Apesar disso, a adoção do padrão GRI como modelo de relato é heterogênea entre os diferentes países, o que sugere a existência de diferenças no desenvolvimento da responsabilidade social das organizações.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Divulgación de RSE]]></kwd>
<kwd lng="es"><![CDATA[Responsabilidad Social Empresarial]]></kwd>
<kwd lng="es"><![CDATA[Global Reporting Initiative (GRI)]]></kwd>
<kwd lng="es"><![CDATA[América Latina]]></kwd>
<kwd lng="en"><![CDATA[CSR Disclosure]]></kwd>
<kwd lng="en"><![CDATA[Corporate Social Responsibility]]></kwd>
<kwd lng="en"><![CDATA[Global Reporting Initiative (GRI)]]></kwd>
<kwd lng="en"><![CDATA[Latin America]]></kwd>
<kwd lng="pt"><![CDATA[Divulgação de RSE]]></kwd>
<kwd lng="pt"><![CDATA[Responsabilidade Social Corporativa]]></kwd>
<kwd lng="pt"><![CDATA[Global Reporting Initiative (GRI)]]></kwd>
<kwd lng="pt"><![CDATA[América Latina]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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