Affiliation:
1. Corporación Universitaria Minuto de Dios, Colombia
2. EAN University, Colombia
Abstract
International organizations have based their sustainability reports on the global reporting initiative framework. This creates value, and its impact is a tool to improve sustainable management oriented to global needs. In the majority of articles considered in the 2014-2018 period, the relationship between the sustainability reports of international organizations was analyzed with the way in which management should align the reports and sustainable practices with global needs. The general methodological framework consisted of analyzing the GRI-based sustainability reports, the levels of application according to global needs, and whether they contribute to the generation of value for sustainable management. The study focused on a content analysis, the dimensions applied, and the global needs considered, with the legality and formality criteria of the participating organizations. The most important results reflect that there is a correlation between reports and sustainable practices that are managed according to global needs, and external guarantees are sought.
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