Evaluation of GRI sustainability reports of cement companies listed on the Mexican and Colombian Stock Exchanges
DOI:
https://doi.org/10.29105/vtga10.1-410Keywords:
Gri, Sustainability reports, Cement companies, Stock exchangesAbstract
This research work consists of the analysis and evaluation of the sustainability reports issued in accordance with the Global Reporting Initiative (GRI) belonging to companies listed on the Mexican and Colombian Stock Exchanges that are part of the cement industry. The research conducted is of a mixed, cross-sectional and non-experimental type; obtaining both qualitative and quantitative information that evaluates the degree of compliance with the GRI standards by the companies. It is approached with a descriptive approach and the research design is developed with the tabulation and qualification of the information previously collected. The sample included the listed companies that submitted their Annual Sustainability Reports for the year 2021. Their evaluation was carried out using the case study technique and the documentary analysis instrument. The results obtained show that the companies evaluated do not have high levels of maturity in all the criteria established in the GRI standard, however, through this analysis recommendations are made for the companies and it is proposed to the Stock Exchanges to support the companies to improve sustainability reports by establishing a structure for the issuance of these.Downloads
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