Approaches on the incidence of sustainability and corporate governance reports on the value of companies: evidence from Chile and Colombia

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dc.contributor.authorCorrea Mejía, Diego Andrés
dc.contributor.authorHernández Serna, Dennys Paulina
dc.contributor.authorGutiérrez Castañeda, Belky Esperanza
dc.contributor.authorLopera Castaño, Mauricio
dc.date2019-12-04
dc.descriptionSustainability reports allow companies to show their social and environmental commitment, these revelations transcend the financial sphere but impact on it. The objective of this study is to analyze the impact of the corporate governance structure and sustainability reports on the firm value, thus nourishing the discussion around the issue, especially in emerging areas such as Latin America, where the related theoretical developments are incipient. The technique used was the unbalanced data panel, with a total of 280 company-year observations. Based on the theoretical review and the hypothesis put forward in Colombian and Chilean companies, elements were found to conclude that there is a positive relationship between the presentation of sustainability reports and the generation of firm value.en-US
dc.descriptionLos informes de sostenibilidad permiten a las empresas mostrar su compromiso social y ambiental, estas revelaciones trascienden el ámbito financiero pero impactan en el mismo. El objetivo de este estudio es hacer una aproximación sobre la incidencia de la estructura del gobierno corporativo y los informes de sostenibilidad en el valor financiero de las empresas, nutriendo la discusión alrededor del tema, especialmente en zonas emergentes como Latinoamérica, donde los desarrollos teóricos están creciendo. La técnica empleada fue el anel de datos no balanceado, con un total de 280 observaciones empresa año. A partir de la revisión teórica y al contrastar las hipótesis planteadas en empresas colombianas y chilenas, se encontraron elementos para concluir que existe una relación positiva entre la presentación de informes de sostenibilidad y la generación de valor de las firmas.es-ES
dc.descriptionLes rapports de durabilité permettent aux entreprises de montrer leur engagement social et environnemental. Ces révélations vont au-delà de la sphère financière, mais ont également un impact sur celle-ci. L’objectif de cette étude est de faire une approximation de l’incidence de la structure de la gouvernance d’entreprise et des rapports de développement durable sur la valeur financière des entreprises, en alimentant la discussion autour du sujet, en particulier dans les régions émergentes telles que l’Amérique Latine, où les développements théoriques importants sont en croissance. La technique utilisée était le panneau de données non équilibré, avec un total de 280 observations par année. Sur la base de la revue théorique et de l’hypothèse avancée par les entreprises colombiennes et chiliennes, des éléments ont été trouvés qui permettent de conclure qu’il existe une relation positive entre la présentation de rapports de développement durable et la création de valeur par les entreprises.fr-CA
dc.descriptionOs relatórios de sustentabilidade permitem que as empresas mostrem seu compromisso social e ambiental, e essas revelações vão além da esfera financeira, mas têm impacto sobre ela. O objetivo deste estudo é fazer uma aproximação sobre a incidência da estrutura de governança corporativa e relatórios de sustentabilidade sobre o valor financeiro das empresas, alimentando a discussão em torno do tema, especialmente em áreas emergentes como a América Latina, onde os desenvolvimentos teóricos estão crescendo. No trabalho a técnica utilizada foi o painel de dados desequilibrados, com um total de 280 observações ano-empresa. Com base na revisão teórica e nas hipóteses levantadas em empresas colombianas e chilenas, foram encontrados elementos que nos permitem concluir que existe uma relação positiva entre a apresentação de relatórios de sustentabilidade e a geração de valor pelas empresas.pt-BR
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dc.identifierhttps://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5811
dc.identifier10.18041/1900-0642/criteriolibre.2019v17n30.5811
dc.identifier.urihttp://hdl.handle.net/10901/18279
dc.languagespa
dc.language.isospaspa
dc.publisherUniversidad Librees-ES
dc.relationhttps://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5811/5400
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dc.relation.ispartofjournalRevistas - Ciencias Económicas, Administrativas y Contablesspa
dc.rights.licenseAtribución-NoComercial-SinDerivadas 2.5 Colombia*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/2.5/co/*
dc.sourceCriterio Libre; Vol. 17 Núm. 30 (2019): Revista Criterio Libre; 231-254es-ES
dc.source2323-0886
dc.source1900-0642
dc.subject.proposalgobierno corporativoes-ES
dc.subject.proposalreportes de sostenibilidades-ES
dc.subject.proposalRSE estratégicaes-ES
dc.subject.proposalvalor de las empresases-ES
dc.titleApproaches on the incidence of sustainability and corporate governance reports on the value of companies: evidence from Chile and Colombiaen-US
dc.titleAproximaciones sobre la incidencia de los reportes de sostenibilidad y gobierno corporativo en el valor de las empresas: evidencia desde Chile y Colombiaes-ES
dc.titleApproximations sur l’incidence des rapports sur la durabilité et la gouvernance d’entreprise sur la valeur des entreprises: preuves provenant du Chili et de la Colombiefr-CA
dc.titleAproximações sobre a incidência dos relatórios de sustentabilidade e governo corporativo no valor das empresas: evidência do Chile e da Colômbiapt-BR
dc.type.coarhttp://purl.org/coar/resource_type/c_6501
dc.type.coarversionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.localArtículo Revisado por Pares Académicoses-ES

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