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<dc:title>Los informes de responsabilidad social empresarial: su evolución y tendencias en el contexto internacional y colombiano: Evolution and Trends in the International and Colombian Conte</dc:title>
<dc:creator>Gómez Villegas, Mauricio</dc:creator>
<dc:creator>Quintanill, Diego Alexander</dc:creator>
<dc:subject>Responsabilidad social empresarial</dc:subject>
<dc:subject>informes de responsabilidad social</dc:subject>
<dc:subject>GRI</dc:subject>
<dc:subject>contabilidad social</dc:subject>
<dc:subject>Colombia</dc:subject>
<dc:subject>Responsabilidad social de los negocios</dc:subject>
<dc:subject>Colombia</dc:subject>
<dc:subject>Informes de negocios</dc:subject>
<dc:subject>Colombia</dc:subject>
<dc:subject>Contabilidad social</dc:subject>
<dc:subject>Colombia</dc:subject>
<dc:subject>Corporate social responsibility</dc:subject>
<dc:subject>social responsibility reporting</dc:subject>
<dc:subject>GRI</dc:subject>
<dc:subject>social accounting</dc:subject>
<dc:subject>Colombia</dc:subject>
<dc:subject>Social responsability of business</dc:subject>
<dc:subject>Business report writing</dc:subject>
<dc:subject>Social accounting</dc:subject>
<dc:subject>Responsabilidade social empresarial</dc:subject>
<dc:subject>relatórios de responsabilidade social</dc:subject>
<dc:subject>GRI</dc:subject>
<dc:subject>contabilidade social</dc:subject>
<dc:subject>Colômbia</dc:subject>
<dc:subject>Responsabilidade social das empresas</dc:subject>
<dc:subject>Colômbia</dc:subject>
<dc:subject>Relatórios de Negócios</dc:subject>
<dc:subject>Colômbia</dc:subject>
<dc:subject>Contabilidade Social</dc:subject>
<dc:subject>Colômbia</dc:subject>
<dc:description>This document is framed by interdisciplinary studies on corporate social responsibility. The research aimed to build an analytical framework to identify, characterize and assess the evolution of social responsibility reports. The present paper is the third one that presents the progress of such research. The central question is about the evolution of the production of CSR reports in Colombia and at the international level. Here we revisit the conclusions and the analytical framework central arguments that were developed in previous work and focus on the presentation and interpretation of the developments and trends in corporate social responsibility reports since the advent of the Global Reporting Initiative, GRI, in 1997, up to the reports presented in 2010. These developments and trends show that social and environmental information under the GRI approach has been largely captured by financial logic, apparently playing a role that is more about legitimation than transformation (O'Dwyer, 2003; O'Dwyer Owen & Unerman, 2011).</dc:description>
<dc:description>Este documento é parte dos estudos interdisciplinares sobre a responsabilidade social empresarial. A pesquisa teve como objetivo construir um quadro analítico para identificar, caracterizar e avaliar a evolução dos relatórios de responsabilidade social. Dois artigos precedem o atual paper na apresentação do andamento desta pesquisa. A pergunta central do documento é como tem evoluído a produção de relatórios de responsabilidade social empresarial no entorno internacional e da Colômbia? Retomamos as conclusões e argumentos centrais do quadro analítico desenvolvido em trabalhos anteriores e focamos na apresentação e interpretação da evolução e tendências dos relatórios de responsabilidade social empresarial, desde o advento da Global Reporting Initiative, GRI, em 1997, até os relatórios levantados em 2010. Desenvolvimentos e tendências dos relatórios mostram que as informações sociais e ambientais sob o enfoque GRI têm sido amplamente capturadas pela lógica financeira, aparentemente jogando um papel mais de legitimação do que de transformação (O'Dwyer, 2003; O'Dwyer Owen & Unerman, 2011)..</dc:description>
<dc:description>Este documento se inscribe en los estudios interdisciplinarios sobre responsabilidad social empresarial. La investigación tuvo como objetivo la construcción de un marco analítico para identificar, caracterizar y evaluar la evolución de los informes de responsabilidad social. Dos artículos anteceden el presente paper en la presentación de los avances de esta investigación. La pregunta central del documento es ¿cómo ha evolucionado la producción de informes de responsabilidad social empresarial en el entorno internacional y en Colombia? Retomamos las conclusiones y argumentos centrales del marco analítico desarrollado en los trabajos previos y nos concentramos en la presentación e interpretación de la evolución y tendencias de los informes de responsabilidad social empresarial desde la aparición de la Global Reporting Initiative, GRI, en 1997, hasta los informes reportados en 2010. La evolución y las tendencias de los reportes muestran que la información social y medioambiental bajo el enfoque GRI, ha sido mayoritariamente capturada por la lógica financiera, al parecer jugando un rol más de legitimación que de transformación (O'Dwyer, 2003; O'Dwyer, Owen & Unerman, 2011).</dc:description>
<dc:date>2012</dc:date>
<dc:type>text (article)</dc:type>
<dc:format>application/pdf</dc:format>
<dc:identifier>https://dialnet.unirioja.es/servlet/oaiart?codigo=5470847</dc:identifier>
<dc:identifier>(Revista) ISSN 0123-1472</dc:identifier>
<dc:source>Cuadernos de Contabilidad, ISSN 0123-1472, Vol. 13, Nº. 32, 2012</dc:source>
<dc:language>spa</dc:language>
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