Aplicación del principio de Contexto de Sostenibilidad en las empresas con mayor reputación de Colombia.

Abstract

Objective: The objective of this report will be to analyze whether the companies comply with what is proposed in the principle of sustainability context of the GRI Standards. Method: For this research report, a comparison will be made of the sustainability reports submitted by the companies Bancolombia, Alpina and Grupo Sura for the year 2020, according to the principle of Sustainability Context of GRI 101, 2016. All of the above, through an assessment matrix with the categories: insufficient, basic and satisfactory. Results: The tests show that the selected companies have different results, according to their line of business. Their common denominator could be in providing "basic" information that gives an idea of sustainability in the company, but is not enough to comply with the tests of the foundation GRI Standard. Conclusion: It is recognized that there is progress in including sustainable development issues in companies and their strategies, as well as making a connection with the Sustainable Development Goals, despite this, the reports still show limited efforts to give it prominence and the commitment that is required within the company's strategy. It would be interesting, for future research, to carry out an in-depth analysis of each of the GRI foundations in these companies, which would allow to identify which are the points to which require more attention and if the report as a whole is in accordance with the standards.