Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies

The study analysed the asymmetry in the disclosure of environmental criteria of the Global Reporting Initiative (GRI) standard based on financial and non-financial information in 37 companies in 19 sub-sectors of the Colombian economy that were assessed by MERCO (Business Monitor of Corporate Reputa...

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Bibliographic Details
Main Authors: Iván Andrés Ordóñez-Castaño, Edila Eudemia Herrera-Rodríguez, Angélica María Franco Ricaurte, Luis Enrique Perdomo Mejía
Format: Article
Language:English
Published: MDPI AG 2021-05-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/13/10/5405