CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

logo revista Capic Review
Vol. 21 (2023): CAPIC REVIEW
Investigation

The contribution to sustainable development of argentine companies involved in the Ambition accelerator program

Mónica Jugón
School of Economics. National University of the Center of the Province of Buenos Aires.
Mg.
School of Economics. National University of the Center of the Province of Buenos Aires.
Pablo Raffaelli
School of Economics. National University of the Center of the Province of Buenos Aires.
Mariano Marcelo Mastropierro Marchén
School of Economics. National University of the Center of the Province of Buenos Aires.
Joana Daniela Frosinini Ramallo
School of Economics. National University of the Center of the Province of Buenos Aires.
Categories

Published 2023-08-31

Keywords

  • ODS,
  • Argentine network Global Compact,
  • private sector,
  • sustainability

How to Cite

Jugón Sartorio, M. C., Pastor Espada, S., Raffaelli Cáceres, P. ., Mastropierro Marchén , M. M., & Frosinini Ramallo, J. D. . (2023). The contribution to sustainable development of argentine companies involved in the Ambition accelerator program. CAPIC REVIEW, 21, 1–14. https://doi.org/10.35928/cr.vol21.2023.186

Abstract

The socio-environmental problem drives the need to implement Corporate Social Responsibility (CSR), with interest groups demanding measures in this regard. In response, companies attempt a shift towards sustainable development and take care to communicate it. This is how sustainability participates in the business agenda, even in strategic decisions in order to inform and measure actions in some of the dimensions of CSR. The Global Compact aims to help them speed up their work and obtain results aligned with the Sustainable Development Goals (SDGs) that they consider to be a priority by proposing participation in Acceleration Programs, such as the Sustainable Development Goals Ambition (SDG) to which eleven Argentine companies adhere.

From these organizations, their reports, participation in Working Groups, themes are analyzed and an attempt is made to identify and associate the SDGs, which they mention, with the dimensions of CSR and with the axes of the Global Compact. Consequently, the objective of the work is to give visibility to the commitment that this group of Argentine companies assumes in relation to the SDGs.

 The exploratory analysis identifies the morphology of the contribution to the SDGs that the identified Argentine companies voluntarily communicate.

The results are clear in terms of identifying the SDGs and the themes that they prioritize, but they are very weak regarding the manifestation of actions and, fundamentally, measurement. These aspects should be a reason for discussion for an improvement, both in the implementation and in the dissemination and measurement of results, as well as to generate synergies to expand the population involved in the Southern Cone Track.

Downloads

Download data is not yet available.

References

  1. Alonso Almeida, M., Marimon, F., & Llach, J. (2015). The use of sustainability reporting in Latin America: Territorial and sectorial analysis. Estudios Gerenciales, 31(135), 139-149.
  2. Estanyol, E. (2020). Comunicación de la responsabilidad social corporativa (RSC): análisis de las campañas más premiadas en 2018. El profesional de la información (EPI), 29(3).
  3. Hernández Pajares, J. (2018). Influence of the international nature of Peruvian companies in sustainability reporting. Revista de Comunicación-Perú, 17(1), 74-92.
  4. Jara Sarrua, L. (2017). Comparabilidad de las Memorias de Sostenibilidad elaboradas con el estándar GRI-G4 opción Core. El caso de Argentina, Chile, Colombia, México y Perú. At 11th Centre for Social and Environmental Accounting Research (CSEAR) Spain Conference.
  5. Jara Sarrua, L. (2022). Reportes de sostenibilidad en latino américa: una exploración a través del análisis de redes. (Tesis de Doctorado). http://zaguan.unizar.es.
  6. Jung, S. (2018). Análisis de la RSC en un marco de desarrollo sostenible: la experiencia de la empresa coreana Samsung. Portes, revista mexicana de estudios sobre la Cuenca del Pacífico, 12, 7-26. ISSN 1870-6800.
  7. Moneva Abadía, J., & Ortas Fredes, E. (2009). Desarrollo sostenible e información corporativa: evolución y situación actual. Revista Economía Industrial, 371, 139-154.
  8. Pacto Global Red Argentina (2022). Informe de actividades 2021. http://pactoglobal.org.ar/memoria.
  9. Rabasedas, M., Del Barco, M., & Jara Sarrua, L. (2016). Análisis intersectorial de memorias sostenibilidad de empresas cotizadas en Argentina. SaberEs, 8(2), 133-160.
  10. Ramón Llorens, M., Martínez Ferrero, J., & García Meca, E. (2021). Los ODS en Latinoamérica: compromiso y relación con la responsabilidad social. Contaduría Universidad de Antioquia 79. Medellín, julio-diciembre de 2021.
  11. Sáenz, A., Haro, A., Caba, M., & Benítez, M. (2014). Determinantes de la información sostenible divulgada por las empresas de electricidad: un estudio internacional. Retos: Revista de Ciencias de la Administración y Economía 4 (7), 16-28.
  12. United Nations Global Compact (2018). UN Global Compact Progress Report. http:// https://www.unglobalcompact.org/participation/report.
  13. United Nations Global Compact (2020) SDG Ambition. http://unglobalcompact.org/sdgambition.

CHILEAN UNIVERSITIES

FOREIGN UNIVERSITIES

Code under GNU license: OJS PKP