Análisis del grado de difusión de los ODS en las memorias de sostenibilidad orientado a la estrategia de comunicación corporativa

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Publicado 11-01-2024
Pilar Buil
Elena L. Sanjurjo-San Martin
José A. Alfaro-Tanco

Resumen

Los Objetivos de Desarrollo Sostenible (ODS) ocupan un lugar central en la gestión de las empresas públicas y privadas. Las organizaciones han incorporado los ODS en su estrategia de negocio desarrollando acciones que difunden en sus memorias. En la última década, la investigación académica ha prestado especial atención a esta realidad publicándose un creciente número de estudios al respecto y apareciendo una línea de investigación específica en el área de la sostenibilidad: sustainability reporting. En este contexto, este trabajo tiene como objetivo presentar una metodología que sirva como herramienta para analizar el grado de difusión de los ODS en las memorias de sostenibilidad. Dicha metodología consta de tres etapas: en primer lugar, un análisis lexicográfico de las memorias de sostenibilidad; en segundo lugar, un análisis de correspondencias y; finalmente, se muestra, en forma de preguntas-guía cómo la información obtenida puede ser de ayuda para la estrategia de comunicación de los ODS. Para ilustrar esta metodología, se ha aplicado en los informes de sostenibilidad del período 2016-2021 en una empresa del sector agroalimentario: Ebro Foods. Este trabajo tiene implicaciones tanto de tipo teórico como práctico, al aportar una pauta de análisis de la difusión de los ODS en las memorias de sostenibilidad y, por otra parte, al facilitar al mundo empresarial una herramienta de análisis que sirva para mejorar las estrategias de comunicación en el ámbito de la sostenibilidad.

Cómo citar

Buil, P., Sanjurjo-San Martin, E. L., & Alfaro-Tanco, J. A. (2024). Análisis del grado de difusión de los ODS en las memorias de sostenibilidad orientado a la estrategia de comunicación corporativa. Cuadernos De Gestión, 24(1), 73–84. https://doi.org/10.5295/cdg.221876ja
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Keywords

Información no financiera, Informes de Sostenibilidad, Objetivos de Desarrollo Sostenible (ODS), Análisis de la Sostenibilidad, Estrategia de Comunicación, Sector Agroalimentario

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