Business groups and sustainability reports

Abstract

This document aims to analyze the practices present in sustainability reports and communication strategies implemented in 4 economic groups in Colombia. To achieve this objective, the theory of the interested parties and the approaches made by Correa (2018) were taken as a reference. In the development of the research, a content analysis was carried out in the sustainability reports presented during the years 2017 to 2019. It is concluded that the reports promote fluid communication with some of the stakeholders, in terms of decision-making, sustainable management and creation of shared value; there is a marked emphasis on two actors (workers and investors) and there is no consensus on how to disclose information between economic groups.