Metodología para el reporte empresarial a los objetivos de desarrollo sostenible ambientales

Abstract

This research develops a comprehensive methodology for corporate environmental reporting aligned with the Sustainable Development Goals (SDGs) in Colombia, addressing key gaps in measurement and communication of business impacts. Using a sequential explanatory mixed-method design, the practices of organizations affiliated to the Global Compact are characterized, their indicators, methodological frameworks and challenges identified, and a practical guide and digital tool are proposed to facilitate the adoption and measurement of global standards in the national context. The methodology is validated by experts, ensuring relevance and applicability for companies of varying sizes.