La Sustentabilidad Empresarial, los informes de sustentabilidad, los índices sustentables y el desempeño financiero
La Sustentabilidad Empresarial, los informes de sustentabilidad, los índices sustentables y el desempeño financiero
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La sustentabilidad empresarial tiene gran importancia hoy en día pues el contexto de crisis económica signado por la pandemia COVID 19, ha logrado un despertar en las organizaciones, donde se rebasa el concepto de la Triple Botom Line para escalar al concepto de Sustentabilidad. El objetivo de este trabajo fue esquematizar la manera en que la sustentabilidad ha evolucionado en el campo empresarial, donde se han establecido índices e informes que permiten dimensionar el impacto de esta, en el desempeño financiero. Se realizó una investigación documental, desarrollando temáticas como, Bases de la sustentabilidad empresarial, Normas ISO relacionadas con la adopción de prácticas sustentables en las empresas, Los índices de inversiones socialmente responsables, Evolución de los informes de sustentabilidad y La relación entre la sustentabilidad empresarial y el desempeño financiero. Los hallazgos permiten saber que la sustentabilidad ha permeado a las empresas las cuales han adoptado las normas ISO, así como, los informes de sustentabilidad, brindando información acerca de las prácticas sustentables que realiza, lo cual permite a los inversionistas tomar decisiones informadas. Se encontró también que las investigaciones empíricas han logrado establecer la existencia de una relación positiva entre la Sustentabilidad Empresarial y el Desempeño Financiero, demostrando así la importancia de adoptar la primera para lograr el éxito financiero.
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