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
https://orcid.org/0000-0002-2328-9199
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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Beattie, V., & Dhanani, A. (2008). Investigating presentational change in UK annual reports. A longitudinal perspective. Journal of Business Communication, 45(2), 181-222.
Bebbington, J., & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting Auditing & Accountability Journal, 31(1), 2–24. https://doi.org/10.1108/ AA-AJ-05-2017-2929.
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García-Sánchez, I. M., Suárez-Fernández, O., & Martínez-Ferrero, J. (2019). Female directors and impression mana-gement in sustainability reporting. International Business Review, 28, 359-374. https://doi.org/10.1002/bse.2485
García-Sánchez, I. M., Rodríguez-Ariza, L., Aibar-Guzmán, B., & Aibar-Guzmán, C. (2020a). Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals? Business Strategy and the Environment, 29(5), 2019-2036. https://doi.org/10.1002/bse.2485
García-Sánchez, I. M., Amor-Esteban, V., & Galindo-Alvarez, D. (2020b). Communication strategies for the 2030 agenda commitments: A multivariate approach. Sustainability, 12(24), 10554. https://doi.org/10.3390/su122410554
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García-Sánchez, I. M., Amor-Esteban, V., Aibar-Guzmán, C., & Aibar-Guzmán, B. (2022). Translating the 2030 Agenda into reality through stakeholder engagement. Sustainable Development, 1-18. https://doi.org/10.1002/sd.2431
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GRI (2019) Integrando los ODS en los informes corporativos: una guía práctica. Available in https://www.globalreporting.org/search/?query=Integrating+the+SDGs:+Practical+Guide:+Integrando+Los+ODS+En+Los+Informes+Corporativos+(Spanish) (accessible December 2022).
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Grueso-Gala, M., & Camisón Zornoza, C. (2022). A bibliometric analysis of the literature on non-financial information reporting: review of the research and network visualization. Management Letters/Cuadernos de Gestión, 22(1), 175-192. https://doi.org/10.5295/cdg.211545mg
Hirata, Y., & Hirata, Y. (2019). Applying ‘Sketch Engine for Language Learning’ in the Japanese English classroom. Journal of Computing in Higher Education, 31, 233-248. https://doi.org/10.1007/s12528-019-09208-z.
Hoberg, G., & Maksimovic, V. (2015). Redefining financial constraints: A text-based analysis. Review of Financial Stu-dies, 28(5), 1312-1352. https://doi.org/10.1093/rfs/hhu089
Hummel, K. & Rötzel, P. (2019). Mandating the Sustainability Disclosure in Annual Reports-Evidence from the United Kingdom. Schmalenbach Business Review, 71, 205-247. https://doi.org/10.1007/s41464-019-00069-8.
Hummel, K., & Szekely, M. (2022). Disclosure on the sustainable development goals-evidence from Europe. Accounting in Europe, 19(1), 152-189. https://doi.org/10.1080/17449480.2021.1894347.
Hummel, K., Mittelbach-Hörmanseder, S., Cho, C.H. & Matten, D. (2022). Corporate social responsibility disclosure: a topic-based approach. Accounting and Business Research, 1-38. https://doi.org/10.1080/00014788.2022.2071199
Izzo, M.F., Ciaburri, M., & Tiscini, R. (2020). The challenge of sustainable development goal reporting: the first evidence from italian listed companies. Sustainability, 12(8), 3494-. https://doi.org/10.3390/su12083494.
Kilgarriff, A., Marcowitz, F., Smith, S., & Thomas, J. (2015). Corpora and language learning with the sketch engine and SKELL. Revue Française de Linguistique Appliquée, 20(1), 61-80.
Kornieieva, Y. (2020). Non-financial reporting challenges in monitoring SDG’s achievement: investment aspects for transition economy. International Journal of Economics and Business Administration, 8(1), 62-71. https://doi.org/10.35808/ijeba/409
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